Seo Twiner Corporation uses a job-order costing system with a single plantwide predetermined The company based its predetermined overhead rate for the current year on the following Total direct labor-hours ... 76,000 hours Total fixed manufacturing overhead cost... $320,000 Variable manufacturing overhead per direct labor-hour. $410 .. Recently Job X701 was completed with the following characteristics: Number of units in the job ........ 20 Total direct labor-hours.. 80 Direct materials .... $665 Direct labor cost ... $1,840 a. Estimated total manufacturing overhead for the year = b. Predetermined overhead rate for the year = c. Overhead applied to Job X701 = d. Total job cost for Job X701 =