Sparkle Company uses job costing and applies overhead using anactualcosting system usingdirect labour hoursas the allocation base. This period's estimated overhead cost is $400,000, estimated direct labour cost is $500,000 and estimated direct labour hours are 25,000. This period's actual overhead cost was $420,000, actual direct labour cost was $390,000, and actual direct labour hours were 20,000.

Sparkle Company uses job costing and applies overhead using an actual costing system using direct labour hours as the allocation base. This period's estimated overhead cost is $400,000, estimated direct labour cost is $500,000 and estimated direct labour hours are 25,000. This period's actual overhead cost was $420,000, actual direct labour cost was $390,000, and actual direct labour hours were 20,000. Direct Direct Direct Maten'als Labour Cost Labour Hours Job 400 $200 $800 40 Job 401 250 200 10 Job 402 500 600 32] What is the total manufacturing cost of Job 402? r? $1,640 0 $1,100 KN $1,320 A $1,772 Sparkle Company uses job costing and applies overhead using an actual costing system using direct labour hours as the allocation base. This period's estimated overhead cost is $400,000, estimated direct labour cost is $500,000 and estimated direct labour hours are 25,000. This period's actual overhead cost was $420,000, actual direct labour cost was $390,000, and actual direct labour hours were 20,000. Direct Direct Direct Materials Labour Cost Labour Hours Job 400 $200 $800 40 Job 401 250 200 10 Job 402 500 600 32! What is the overhead allocation rate? 0 $16/hour $10/hour C $18/hour '7\" $21/hour