Assume a company has two manufacturing departments $-$ Assembly and Fabrication. The company considers all of its manufacturing overhead costs to be fixed costs. The first set of data

below is budgeted data for the company as a whole that was estimated at the beginning of the year. The second set of data below is actual data for the company as a whole that was

derived at the end of the year. The third set of data relates to one particular job completed during the year$-$ Job Z$.$

Assume the company uses departmental predetermined overhead rates. It uses direct labor$-$hours as the allocation base in Assembly and machine$-$hours as the allocation base in

Fabrication. How much manufacturing overhead would be applied from the Fabrication Department to Job Z$?$

Multiple Choice

$$54\mathrm{.}42$

$$54\mathrm{.}00$