Direct labor-hours 7,800 65,000 Machine-hours 50,500 1,100 Total fixed manufacturing overhead cost $ 380,000 $ 513,000 Variable manufacturing overhead per machine-hour $ 4.00 — Variable manufacturing overhead per direct labor-hour — $ 3.75 Required: 1. Compute the predetermined overhead rate for each department. 2. The job cost sheet for Job 203, which was started and completed during the year, showed the following: Department Cutting Finishing Direct labor-hours 6 13 Machine-hours 86 5 Direct materials $ 790 $ 350 Direct labor cost $ 114 $ 247