"Blast it!" said David Wilson, president of Teledex Company. "We've just lost the bid on the Koopers job by $2,000. It seems we're 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 a job-order costing system. The company uses a plantwide predetermined overhead rate based on direct labor cost to apply its manufacturing overhead (assumed to be all fixed) to jobs. The following estimates were made at the beginning of the year: Manufacturing overhead Direct labor Fabricating $ 358,750 $ 205,000 Department Machining $ 410,000 $ 102,500 Assembly $ 92,250 $ 307,500 Total Plant $ 861,000 $ 615,000 Jobs require varying amounts of work in the three departments. The Koopers job, for example, would have required manufacturing costs in the three departments as follows: Fabricating Department Machining Direct materials $ 3,500 $ 200 Assembly $ 1,900 Total Plant $ 5,600 Direct labor $ 3,800 $ 500 $ 6,700 $ 11,000 Manufacturing overhead ? ? ? ?