A manufacturing company uses departmental cost driver rates to allocate manufacturing overhead costs to various jobs. Manufacturing overhead costs are allocated on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 2020, the following estimates are provided for the coming year: Machining Assembly Direct labor-hours 80,000 48,000 Machine-hours 30,000 40,000 Direct labor cost $640,000 $720,000 Manufacturing overhead costs $420,000 $240,000 The accounting records of the company show the following data for Job #66: Machining Assembly Direct labor-hours 12 10 Machine-hours 25 5 Direct labor cost $320 $154 Manufacturing overhead costs $96 $150