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Chapter 2 Example- Manufacturing Overhead Costs Assigned to a Job with Multiple Departments Assembly Department Painting Department M-OH costs Machine Hours Direct Labor Hours Allocation Base $1,000,000 50,000 60,000 $400,000 30,000 100,000 Machine Hours Direct Labor Hours Job 189 Machine Hours Direct Labor Hours 10 20 30 40 1. Determine the departmental predetermined overhead rates. 2. Determine the manufacturing overhead costs assigned to Job 189