Use the information below to answer the two questions that follow. A local company uses job-order costing and manufactures its products in two departments: Cutting and Sewing. At the beginning of the most recent period, the company estimated the following: Estimated Direct labor-hours (DLH) Estimated Machine-hours (MH) Estimated Manufacturing overhead (MOH) cost Cutting Sewing 40,000 12,000 10,000 $260,000 50,000 $400,000 Because of an increase in demand, activity and cost for the period was higher than expected. Actual data are shown below. Actual Direct labor-hours (DLH) Actual Machine-hours (MH) Actual Manufacturing overhead (MOH) cost Cutting Sewing 45,000 14,000 15,000 60,000 $100,000 $410,00 The company is looking to price a product it produced for a customer as Job #2446. Actual results for this job are: Job # 2446 Materials Cost Direct Labor Cost DLHS MHS Cutting Sewing $1,200 $2,600 336 $147 16 3 7 14 Of the company applies MOH using a plant-wide Predetermined Overhead Rate (POHR) based on MHs and prices its products using