The Lewandowski Company manufactures special wheelchairs for handicapped athletes. The company uses a job order costing system. Partial data for a particular job include:

Direct materials. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $575

Direct labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 440

Manufacturing overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ?

Total cost . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ?

The company allocates manufacturing overhead on the basis of direct labor hours. The estimated total manufacturing costs for the year are $625,000, and the total estimated direct labor hours are 125,000. Factory workers are paid $20 per hour.

1. Compute the predetermined manufacturing overhead rate.

2. What is the allocated manufacturing overhead cost and the total cost of the above referenced job?