4, At the end efae emet year, the cempany assembled the following :1ch? cost (iata relating to all jobs worked on dining the year: Department Cutting Machining Assembly Total Plant Direct Materiais $Tr $9, $41 $1,260 Direct Labor 32!],D ll 3443:1304} ETDJIIEIEI Manufacturing m-'erhead S 33 ll 91004:! 1332:0013 Cemptrte \"HEB under or everapplied Overhead fer the year, assuming that a plantwide eveihead rate is uaed