Angler Industries produces a product which goes through two operations, Assembly and Finishing, before it is ready to be shipped. Next years expected costs and activities are shown below. Assembly Finishing Direct labor hours 76,000 DLH 161,500 DLH Machine hours 99,000 MH 82,500 MH Angler Industries uses departmental overhead rates and is planning on a $3 per direct labor hour overhead rate for the Assembly department. Compute the budgeted manufacturing overhead cost for the Assembly department given the information shown in the table