The company manufactures a variety of engines for use in farm equipment. At the beginning of the current year, Lakeview estimated that its overhead for the coming year would be $300,000. It also anticipated using 25,000 direct labor hours for the year. Lakeview pays its employees an average of $20 per direct labor hour. just finished Job 371, which consisted of two engines for a farm equipment manufacturer. The costs and hours for this job consisted of $14,000 in direct