Assume a company has two manufacturing depertmerns $-$ Assembly and Fabrication. The company considers all of its manufacturing overtiead costs to be tived costs. The first sat of data below is budgeted data for the company as a whole thet was estimeted et the begirning of the year. The second set of data below is actual data for the company as a whicle that was dertved at the end of the year. The thind set of date relates to one particular job completed during the year$-$Job $Z$

$\backslash$table$[[$Budoeted Data,Assembly,Fabrication$],[$Manufacturing overhead costs,$$300,000,$$$400,000$