wser Guard ABC Company uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours Total fixed manufacturing overhead cost 70,000 $511,000 Variable manufacturing overhead per direct labor-hour $2.10 Recently, Job C7 was completed with the following characteristics: Total direct labor-hours Direct materials Direct labor cost Panasonic 150 $705 $4,650 All 24 24/