Fickel Company has two manufacturing departments$-$Assembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $$29\mathrm{.}00$ per direct labor$-$hour and $$25\mathrm{.}00$ per direct labor$-$hour, respectively. The company's direct labor wage rate is $$31\mathrm{.}00$ per hour. The following information pertains to Job $N-60$ :

$\backslash$table$[[,$Assembly,$\backslash$table$[[],[$Packaging$]]],[$Direct materials,$$425,$$$59$