Whitlock Manufacturing uses a job costing accounting system for its production costs. The company uses a predetermined overhead rate based on direct materials costs to apply overhead to individual jobs. The company prepared an estimate of overhead costs at different volumes for the current year as follows: Direct materials costs $ 300,000 $ 400,000 $ 500,000 Variable overhead costs $ 432,000 $ 576,000 $ 720,000 Fixed overhead costs 384,000 384,000 384,000 Total overhead $ 816,000 $ 960,000 $ 1,104,000 Whit