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	$ 1,920,000	$ 2,240,000	$ 4,160,000
Direct labor-hours	80,000	48,000	128,000
Machine-hours	32,000	160,000	192,000

Job Bravo	Assembly	Fabrication	Total
Direct labor-hours	17	9	26
Machine-hours	9	12	21

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?