$48 per Fabricating Department Overhead Rate = machine hour $20 per Assembly Department Overhead Rate = direct labor hour Job 87 has Direct Materials of $5,000 and Direct Labor of $400 Here's the new data. Suppose Job 87 has these hours as it moves through the Fabrication and Assembly Departments: Fabrication Dept. Assembly Dept. 12 hours 20 hours DL Hours Machine Hours 13 hours 6 hours How much is the TOTAL COST of job 87