Taveras Corporation is currently operating at $50\%$ of its available manufacturing capacity. It uses a job$-$order costing system with a plantwide predetermined overhead rate based on machine$-$hours. At the beginning of the year, the company made the following estimates:

Machine$-$hours required to support estimated production $175,000$

Fixed manufacturing overhead cost $ $2,450,000$

Variable manufacturing overhead cost per machine$-$hour $ $2\mathrm{.}00$

Required:

$1.$ Compute the plantwide predetermined overhead rate.

$2.$ During the year, Job P$90$ was started, completed, and sold to the customer for $$2,600.$ The following information was available with respect to this job:

Direct materials $ $1,196$

Direct labor cost $ $858$

Machine$-$hours used $74$

Compute the total manufacturing cost assigned to Job P$90.($this includes direct materials, direct labor, overhead applied, and total manufacturing cost$)$