Use the information below to answer the two questions that follow. A company has two manufacturing departments-Dept. A and Dept. B. At the beginning of the most recent period, the company made the following estimates related to production and manufacturing overhead: Dept. A Dept. B Estimated machine-hours (MHS) 13,000 10,000 MHS Estimated direct labor-hours (DLHS) 6,400 8,000 DLHS Estimated total manufacturing overhead (MOH) $252,800 $64,000 At the end of the period, results for two jobs the company started and completed were as follows: Actual direct material cost Actual direct labor cost Actual MHS - Dept. A Actual MHS - Dept. B Actual DLHS - Dept. A Actual DLHS - Dept. B Job AX3 $478 $549 105 42 31 451 Job AZ5 $514 $543 92 MHS 65 MHS 48 OLHS 43 DLHS Q. The company is deciding whether to use a plant-wide predetermined overhead rate (POHR) or departmental predetermined overhead rates. If the company uses a plant-wide POHR based on direct labor hours (DLHS), the total cost of Job AX3 would be: ANS. $ Q. If the company uses departmental POHRs with direct labor hours as the allocation base for the Dept. A and machine hours as the allocation base for the Dept. B, the total cost of Job AZS would be: ANS. $ A company reported the following costs during January: a. b. c. d. e. Shipping costs Depreciation of factory equipment Raw materials used in production Sales commissions Insurance on factory Idle time in factory Utilities on headquarter office Wages paid to assembly line workers Marketing expenses $17,800 $17,100 $49,600 $37,600 $13,500 $8,500 $4,800 $45,800 $8,500 f. g. h. The total product cost for January is ANS. $