2. Change the total fixed manufacturing overhead cost for the Milling Department in Data area back to $390,000, keeping all of the other data the same as in the original example. Consider a new job, Job 408, with the following characteristics: A 1 Chapter 2: Applying Excel 2 3 Cost summary for Job 408 4 B C Department Milling Assembly 5 Machine-hours 70 3 6 Direct labor-hours 8 40 7 Direct materials cost $ 530 $ 220 8 Direct labor cost $ 152 $ 800