At the beginning of the year, Glaser Company estimated the following: Assembly Department Testing Department Total Overhead $561,000 $561,000 $1,122,000 Direct labor hours 79,500 57,240 136,740 Machine hours 114,750 105,570 220,320 Glaser uses departmental overhead rates. In the assembly department, overhead is applied on the basis of direct labor hours. In the testing department, overhead is applied on the basis of machine hours. Actual data for the month of March are as follows: Assembly Department Testing Department Total Overhead $72,930 $72,930 $145,860 Direct labor hours 10,335 7,441 17,776 Machine hours 14,918 13,724 28,642