The company manufactures a variety of engines for used in farm equipment. At the beginning of the current year Lakeview estimated that it's 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. Lakeview just finished job 371 which consisted of two engineers for a farm equipment manufacturer. The costs in hours of for this job consisted of $16,000 in direct materials used and $130 direct labor hours. What is Lakeview's predetermined manufacturing overhead rate based on direct labor cost? Calculate the manufacturing overhead to be allocated based on direct labor cost to job 371. What is the total cost of Job 371