Vektek, Inc. thinks machine hours is the best activity base for its manufacturing overhead. The estimate of annual overhead costs for its jobs was $2,050,000

Vektek, Inc. thinks machine hours is the best activity base for its manufacturing overhead. The estimate of annual overhead costs for its jobs was $2,050,000. The company used 1,000 hours of processing on Job No. B12 during the period and incurred overhead costs totaling $2,100,000. The budgeted machine hours for the year totaled 20,000. How much overhead should be applied to Job No. B12?

$2,050

$2,100

$105,000

$102,500

Norman Company manufactures customized desks. The following pertains to Job No. 953:

Direct materials used	$22,800
Direct labor hours worked	600
Direct labor rate per hour	$16.00
Machine hours used	400
Applied factory overhead rate per machine hour	$30.00

What is the total manufacturing cost for Job No. 953?

$44,400

$47,200

$50,400

$41,200