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2. Sigma Corporation estimates its plantwide predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 34,000 direct labor-hours would be required for the period's estimated level of production. The company also estimated $559,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $4.00 per direct labor-hour. Sigma's actual manufacturing overhead cost for the year was $758,696 and its actual total direct labor was 34,500 hours. Compute Sigma's predetermined overhead rate. 3. Explain how companies assign manufacturing overhead costs to individual jobs. 4. Speedy Company completed Job 12 on June 30. The company pays its direct laborers 25 $ per hour. The details of Job 12 are given below: Direct materials cost $2,200 Pirect labor hours Machine hours Predetermined overhead allocation rate $90 per machine hour 20 What is the total cost of Job 12