Problem 2-21 Plantwide Versus Multiple Predetermined Overhead Rates [LO2-1, LO2-2] Mason Company has two manufacturing departments-Machining and Assembly. The company considers all of its manufacturing overhead costs to be fixed costs. It provided the following estimates at the beginning of the year as well as the following information with respect to Jobs A andB Estimated Data Manufacturing overhead Direct labor hours Machine hours Machining Assembly $14,196,000 676,000 $14,872,000 Total 26,000 546,000 546,000 21,000 572,000 567,000 Job A Direct labor hours Machine hours Machining Assembly Total 10 15 13 Machining Assembly Total Job B Direct labor hours Machine hours 4 12 15