Determine the total manufacturing overhead allocated to Therrien’s manufacturing jobs in the following independent situations:
1. Assume that Therrien actually used 52,300 direct labour hours.
2. Assume that Therrien actually incurred $1,025,000 of direct labour cost.
3. Assume that Therrien actually ran the machines 39,500 hours.
4. Briefly explain what you have learned about the total manufacturing overhead allocated to production.