Camouflage Industries uses a job$-$costing system and has two departments $-$ Assembly and Finishing. Camouflage applies its manufacturing overhead using machine hours for Assembly and direct labour hours for Finishing.

The controller at Camouflage has given you the following information:

$\backslash$table$[[,$Assembly,Finishing$],[$Direct Labour Hours,$22,000,12,000],[$Machine Hours,$18,000,8,000],[$Manufacturing Overhead,$$723,000,$$$252,000$