Charles sanarwari retained stan gissel to prepare his income tax return for the year 2014. the parties agreed on a fee of $400. charles had done a rough estimate based on last year’s return and believed he would owe the irs approximately $2,000. when stan’s work was completed, it turned out that charles would receive a $2,321 tax refund. charles paid for stan’s services and was so with the work that he promised to pay stan an additional $400 for the excellent job on the tax return when he received his tax refund. thereafter, charles had a falling out with stan over a golf tournament snub. stan was not paid the $400 promised for doing an excellent job on the tax return, and he sued charles as a matter of principle. decide.

Wilmington company has two manufacturing departments--assembly and fabrication. it considers all of its manufacturing overhead costs to be fixed costs. the first set of data that is shown below is based on estimates from the beginning of the year. the second set of data relates to one particular job completed during the year--job bravo. estimated data assembly fabrication total manufacturing overhead costs $ 6,720,000 $ 7,280,000 $ 14,000,000 direct labor-hours 140,000 84,000 224,000 machine-hours 56,000 280,000 336,000 job bravo assembly fabrication total direct labor-hours 29 21 50 machine-hours 21 24 45 required: 1. if wilmington used a plantwide predetermined overhead rate based on direct labor-hours, how much manufacturing overhead would be applied to job bravo