Stelepad Industries manufactures custom steel frames for diesel engines. Below is some information regarding cost estimates and recorded costs for the last few jobs: The Milling Department is mostly automated and uses machine hours as its cost driver. The Assembly Department is more labor intensive and uses direct labor hours as its cost driver. Required: Follow the sequence below to determine the total cost of Cruiser Job 114 and Tanker Job 851. Do not round any values. Step 1: Calculate the estimated total manufacturing overhead cost for each department \begin{tabular}{|l|l|l|} \hline & Department \\ \hline Variable manufacturing overhead per machine-hour or direct labor-hour \\ Total machine-hours or direct labor-hours \\ Total variable manufacturing overhead \\ Total fixed manufacturing overhead cost \\ Total manufacturing overhead \end{tabular} \begin{tabular}{|l|l|l|} \hline & Cruiser Job 114 & Tanker Job 851 \\ \hline Total cost & & \\ \hline Markup & & \\ \hline Selling price & & \\ \hline \end{tabular} Step 2: Calculate the predetermined overhead rate in each department