value 700 points "Blast it!" said David Wilson, president of Teledex Company. "We've just lost the bid on the Koopers job by $3,000. It seems we're either too high to get the job or too low to make any money on half the jobs we bid." Teledex Company manufactures products to customers' specifications and operates a job order costing system. Manufacturing overhead cost is applied to jobs on the basis of direct labor cost. The following estimates were made at the beginning of the year: Department Fabricating Machining Assembly Total Plant Direct labor 201,000 100,500 301,500 603,000 Manufacturing overhead $351,750 $402,000 90,450 844,200 Jobs require varying amounts of work in the three departments. The Koopers job, for example would have required manufacturing costs in the three departments as follows: Department Fabricating Machining Assembly Total Plant Direct materials 3,100 300 1,500 4,900 Direct labor 3,000 600 6,300 9,900 Manufacturing overhead a jon 24565 ch05.pdf B MGMT 3020-001 spri....doc