Check my wor Deloria Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: Machine-hours Forming 19,000 Assembly 15,000 4,000 $129,200 Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour $ Variable manufacturing overhead per direct labor-hour 8,000 $77,600 1.60 $ 3.00 During the current month the company started and finished Job 1288. The following data were recorded for this job: