Budgeted Data Assembly Fabrication Manufacturing overhead costs $ $300,000$ $ $400,000$ Direct labor hours $25,00015,000$ Machine hours $10,00050,000$ Actual Data Assembly Fabrication Manufacturing overhead costs $ $330,000$ $ $380,000$ Direct labor hours $27,00016,000$ Machine hours $10,50048,000$ Job Z Assembly Fabrication Direct labor hours $14\mathrm{.}50$ hours $1$ hours Machine hours $1$ hour $11\mathrm{.}50$ hours