$4-25$ Job costing, accounting for manufacturing overhead, budgeted rates. The Lulu Company uses a normal job$-$costing system at its Minneapolis plant. The plant has a machining department and an assembly department. Its job$-$costing system has two direct$-$cost categories $($direct materials and direct manufacturing labor$)$ and two manufacturing overhead cost pools $($the machining department overhead, allocated to jobs based on actual machine$-$hours, and the assembly department overhead, allocated to jobs based on actual direct manufacturing labor costs$).$ The $2020$ budget for the plant is as follows:

$\backslash$table$[[,$Machining Department,Assembly Department$],[$Manufacturing overhead,$$1,800,000,$$$4,000,000$