orange corporation manufactures custom-made wallets. the following data pertain to job gh7: direct materials placed into production $5,000 direct labor hours worked 75 hours direct labor rate per hour $35 machine hours worked 200 hours factory overhead is applied using a plantwide rate based on direct labor hours. factory overhead was budgeted at $100,000 for the year, and the direct labor hours were estimated to be 25,000. job gh7 consists of