Cost accumulation in two departments

Rio Valde Co$.$ uses a normal cost, job order costing system. In the Mixing Department, overhead is applied using machine hours; in Paving, overhead is applied using direct labor hours. In December of Year One, the company estimated the following data for its two departments for Year Two:

Mixing Department Paving Department

Direct labor hours $12,00028,000$

Machine hours $60,00012,000$

Budgeted overhead cost $$480,000$ $$700,000$