Toyz Manufacturing uses departmental cost driver rates to apply manufacturing overhead costs to products. Manufacturing overhead costs are applied on the basis of machine hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 2014, the following estimates were provided for the coming year: Direct labor-hours (dlh Machine-hours (mh) Direct labor cost Manufacturing overhead costs Machining 10,000 dlh 100,000 mh $ 80,000 $200,000 Assembly 150,000 dlh 5,000 mh $720,000 $450,000 The accounting records of the company show the following data for Job #897: Machining 50 dlh 170 mh Direct labor-hours (dih) Machine-hours (mh Direct material cost Direct labor cost Assembly 120 dlh 10 mh $1,600 $1,500 $3,000 $400 Required: a. Compute the manufacturing overhead allocation rate for each department b. Compute the total cost of Job #897. c. Provide possible reasons why Toyz Manufacturing uses two different cost allocation rates