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 Step 2: Calculate the predetermined overhead rate in each department Step 4: Calculate the total job cost