Chap 2 - Practice Problems Solutions 2. Parido Corporation has two manufacturing departments--Casting and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates: Forming Assembly Total Estimated total machine-hours (MHs) 8,000 2,000 10,000 4,200 S 48,200 Estimated total fixed manufacturing overhead cost S 44,000 S S 1.90 S 3.00 Estimated variable manufacturing overhead cost per MH During the most recent month, the company started and completed two jobs-Job A and Job H. There were no beginning inventories. Data concerning those two jobs follow: Casting machine-hours Assembly machine-hours Job A Job H 5,400 2,600 800 1,200 Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job H is closest to: A) $8,328 B) $26,372 C) $18,316 D) $18,044