Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Customizing 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 Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Milling 27,000 11,000 $105,300 $1.00 Customizing 18,000 3,000 $12,900 $ 3.20 During the current month the company started and finished Job A319. The following data were recorded for this job Milling Customizing Job A319: Machine-hours Direct labor-hours Direct materials Direct labor cost 50 40 s 710 520 30 30 $ 160 480 Comans Corporation has two production departments, Milling and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Customizing 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 Direct labor-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour Milling 27,000 11,000 $105,300 $1.00 Customizing 18,000 3,000 $12,900 $ 3.20 During the current month the company started and finished Job A319. The following data were recorded for this job Milling Customizing Job A319: Machine-hours Direct labor-hours Direct materials Direct labor cost 50 40 s 710 520 30 30 $ 160 480