Wilmington Company has two manufacturing departmentsAssembly and Fabrication. It considers all of its manufacturing overhead costs to be fixed costs. The first set of data that is 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 yearJob Bravo.

Estimated Data	Assembly		Fabrication		Total
Manufacturing overhead costs	$	2,850,000	$	3,230,000	$	6,080,000
Direct labor-hours		95,000		57,000		152,000
Machine-hours		38,000		190,000		228,000

Job Bravo	Assembly	Fabrication	Total
Direct labor-hours	20	12	32
Machine-hours	12	15	27

Required:

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

2. 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?

(Round your intermediate calculations to 2 decimal places.)

1.	Plantwide manufacturing overhead applied to Job Bravo	$40
2.	Manufacturing overhead applied from Assembly to Job Bravo
	Manufacturing overhead applied from Fabrication to Job Bravo
	Total departmental manufacturing overhead applied to Job Bravo	$0