Fire Pit allocates manufacturing overhead to each job using departmental overhead rates. The company's operations are divided into an assembly department and a finahing department. The assembly department uses a departmental overhead rate of $60 per machine hour, while the finishing department uses a departmental overhead rate of $23 per direct labor hour Job A202 used the following direct labor hours and machine hours in the two departments Actual results Direct labor hours used" Machine hours used Assembly Department Finishing Department 11 5