Grant Company $\$ 100,300$ Budgeted Machine Hours                  85,000
Raw Material                                    $63,000
Labor Cost                                       

Grant Company.
Grant Company uses a job-order costing system and develops its predetermined overhead rate based on machine hours.The company has two jobs in process at the end of the cycle,Jobs #177 and #179.
Budgeted overhead                         $\$ 100,300$
Budgeted machine hours                  85,000
Raw material                                    $63,000
Labor cost                                        $\$ 50,000$
Refer to Grant Company.What amount of overhead is charged to Jobs #177 and #179? Machine hours are split between Jobs #177 and #179-65 percent and 35 percent,respectively.Actual machine hours equal budgeted machine hours.