slower company uses a job-order cost system in each of its two manufacturing departments. Manufacturing overhead is applied to jobs on the basis of direct labour cost in department A and machine hours in department B. In establishing the predetermined overhead rates for 2020, the following estimates were made for the year: Manufacturing overhead, Direct labour cost Direct labour hours. Machine hours Department A B $1,056,000 $840,000 264,000 600,000 12,000 40,000 75,000 84,000 Instructions a) Calculate the predetermined overhead rate for department A During January, the job cost sheet showed the following costs and production data from DentA Direct materials used Direct labour cost Direct labour hours Machine hours Job 14 Job 15 $34,000 $31,000 24,000 25,500 2,000 1,700 5,000 4,000 b) Calculate the total manufacturing cost assigned to Job 14