Eclipse Solar Company operates two factories. The company applies factory overhead to jobs on the basis of machine hours in Factory 1 and on the basis of direct labor hours in Factory 2. Estimated factory overhead costs, direct labor hours, and machine hours are as follows Estimated factory overhead cost for fiscal year beginning August 1 Factory 1 $1,442,000 Factory 2 $912,600 Estimated direct labor hours for year 25,350 Estimated machine hours for year 51,500 Actual factory overhead costs for August Actual direct labor hours for August Actual machine hours for August $115,110 $103,210) 2,820 4,160 Required: