Longobardi Corporation bases its predetermined overhead rate on the estimated labor-hours for the upcoming year. At the beginning of the most recently completed year, the Corporation estimated the labor-hours for the upcoming year at 49,500 labor-hours. The estimated variable manufacturing overhead was $5.35 per labor-hour and the estimated total fixed manufacturing overhead was $1,292,940. The actual labor-hours for the year turned out to be 47,100 labor-hours. The predetermined overhead rate for the recently completed year was closest to:

Job 910 was recently completed. The following data have been recorded on its job cost sheet: Direct materials - $ 2,412 Direct labor-hours - 74 labor-hours Direct labor wage rate - $ 21 per labor-hour Machine-hours -137 machine-hours The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $22 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 910 would be:

The following data have been recorded for recently completed Job 450 on its job cost sheet. Direct materials cost was $2,050. A total of 39 direct labor-hours and 261 machine-hours were worked on the job. The direct labor wage rate is $20 per labor-hour. The Corporation applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $22 per machine-hour. The total cost for the job on its job cost sheet would be: