Wilson Woodworking manufactures cabinets to customers$$ specifications and uses a job$-$order costing system. The company uses a plantwide predetermined overhead rate based on direct labor cost to apply its manufacturing overhead $($assumed to be all fixed$)$ to jobs. The following estimates were made at the beginning of the year:

Department

Fabricating Machining Assembly Total Plant

Manufacturing overhead $ $350,000$ $ $400,000$ $ $90,000$ $ $840,000$

Direct labor $ $200,000$ $ $100,000$ $ $300,000$ $ $600,000$

Jobs require varying amounts of work in the three departments. The Kooper's cabinet job, for example,

would have required manufacturing costs in the three departments as follows:

Department

Fabricating Machining Assembly Total Plant

Direct materials $ $3,000$ $ $200$ $ $1,400$ $ $4,600$

Direct labor $ $2,800$ $ $500$ $ $6,200$ $ $9,500$

Manufacturing overhead $????$

Another job for the Smith family would have required different manufacturing costs in the three departments as follows:

Department

Fabricating Machining Assembly Total Plant

Direct materials $ $2,000$ $ $500$ $ $1,200$ $ $3,700$

Direct labor $ $1,050$ $ $6500$ $ $2,000$ $ $9,550$

Manufacturing overhead $????$

Required:

$1.$ Using the company's plantwide approach:

a$.$ Compute the plantwide predetermined rate for the current year.

b$.$ Determine the amount of manufacturing overhead cost that would have been applied to the Kooper job.

c$.$ Determine the amount of manufacturing overhead cost that would have been applied to the Smith job.