Vintage Auto Company manufactures parts-to-order for antique cars. Vintage Auto makes everything from fenders to engine blocks. Each customer order is treated as a job. They currently have two jobs, No. 9823 and No. 9824, that are complete, although overhead has not yet been applied. The company wants to know what each job's cost would be under alternative overhead allocation rates based on: (1) direct labor cost, (2) direct labor hours, and (3) machine hours. Estimates for this year are as follows: Direct labor cost $250,000 Direct labor hours 20,000 Machine hours 7,000 Overhead costs $140,000