S4-2 Use departmental overhead rates to allocate manufacturing overhead (Learning Objective 1) Whitney Furniture uses departmental overhead rates (rather than a plantwide overhead rate) to allocate its manufacturing overhead to jobs. The company's two production de- partments have the following departmental overhead rates: Cutting Department: $9 per machine hour 216 CHAPTER 4 Finishing Department: $18 per direct labor hour Job 484 used the following direct labor hours and machine hours in the two manu- facturing departments: JOB 484 Cutting Finishing Department Department Direct Labor Hours Machine Hours 2 8 7 4 1. How much manufacturing overhead should be allocated to Job 484? 2. Assume that direct labor is paid at a rate of $24 per hour and Job 484 used $2,400 of direct materials. What was the total manufacturing cost of Job 484?