Assume a company started and completed numerous jobs during July$-$two of which were Job $Y$ and Job $Z.$ The company uses two departmental predetermined overhead rates. The rate in the Machining Department is based on machine$-$hours and the rate in the Assembly Department is based on direct labor$-$hours. The following additional information from the month of July is available for the company as a whole and for Jobs $Y$ and $Z$ :

$\backslash$table$[[,$Machining,Assembly$],[$Estimated total fixed manufacturing overhead,$$48,000,$$$30,000$