Corporation uses a predetermined overhead rate base on machine-hours that it 14) recalculates at the beginning of each year. The company has provided the following data for the most recent year Estimated total fixed manufacturing overhead from the beginning of the year Estimated activity level from the beginning of the year Actual total fixed manufacturing overhead Actual activity level $ 684,000 40,000 machine-hours s 616,000 37,700 machine-hours The amount of manufacturing overhead that would have been applied to all jobs during the period is closest to: (Round your intermediate calculations to 2 decimal places.) A) $644,670 B) S580,580 C) $684,000 D) $68,000 15) Thach Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $665,000, variable manufacturing overhead of $3.00 per machine-hour, and 70,000 machine-hours. Recently, Job T321 was completed with the following characteristics: Number of units in the job Total machine-hours Direct materials Direct labor cost 30 90 $ 630 $ 2,880 The unit product cost for Job T321 is closest to: A) S51.50 B) $154.50 C) $117.00 D) $58.50