"Blast it$!"$ ?said David Wilson, president of Teledex Company. "We've just lost the bid on the Koopers job by $$4$ ?either too high to get the job or too low to make any money on half the jobs we bid."

Teledex Company manufactures products to customers' specifications and uses job$-$order costing. The compa predetermined overhead rate based on direct labor cost to apply manufacturing overhead $($assumed to be all following estimates were made at the beginning of the year:

$\backslash$table$[[,$Department$],[,$Fabricating,Machining,Assembly,Total Plant$],[$Manufacturing overhead,$$367,500,$$$420,000,$$$94,500,$$$882,000$