Wilmington Company has two manufacturing departments$$Assembly and Fabrication. All of its manufacturing overhead costs are fixed costs. The first set of data shown below is based on estimates from the beginning of the year. The second set of data relates to one particular job completed during the year$$Job Bravo.

Estimated Data Assembly Fabrication Total

Manufacturing overhead costs $ $2,520,000$ $ $2,880,000$ $ $5,400,000$

Direct labor$-$hours $90,00054,000144,000$

Machine$-$hours $36,000180,000216,000$

Job Bravo Assembly Fabrication Total

Direct labor$-$hours $191130$

Machine$-$hours $111425$

Required:

If Wilmington uses a plantwide predetermined overhead rate based on direct labor$-$hours, how much manufacturing overhead would be applied to Job Bravo?

If Wilmington uses departmental predetermined overhead rates with direct labor$-$hours as the allocation base in Assembly and machine$-$hours as the allocation base in Fabrication, how much manufacturing overhead would be applied to Job Bravo?