Garcia, Inc. uses a job-order costing system for its products, which pass from the Machining Department to the Assembly epartment, to finished-goods inventory. The Machining Department is heavily automated, in contrast, the Assembly Department performs a number of manual-assembly activities. The company applies manufacturing overhead usi machine hours in the Machining Department and direct-abor cost in the Assembly Department. The following information relates to the year just ended ng Machining Assembly Department Department $4,000,000 $3,080,000 Budgeted manufacturing overhead Actual manufacturing overhead Budgeted direct-1abor cost (based on practical capacity) Actual direct-labor cost Budgeted machine hours based on practical capacity) Actual machine hours 4,280,000 3,050,000 1,500,000 5, 600,000 1,450,000 5,780,000 400,000 100,000 425,000 110,000 The data that follow pertain to job no. 775, the only job in production at year-end. Machining Assembly Department Department $23,500 6,700 $27,800 58, 600 Direct material Direct labor Machine hours 360 150