Garcia, Inc, uses a job-order costing system for its products, which pass from the Machining Department, to the Assembly Department, to finished-goods inventory. The Machining Department is heavily automated; in contrast, the Assembly Department performs a number of manual-assembly activities. The company applles manufacturing overhead using machine hours in the Machining Department and direct-labor cost in the Assembly Department. The following information relates to the year just ended: The data that follow pertain to job no. 775 , the only job in production at year-end. Selling and administrative expense amounted to $2,500,000. Determine whether overhead was under-or overapplied during the year in the Assembly Department. Answer is complete but not entirely correct. 2. Compute the cost of the company's year-end work-in-process inventory. Answer is complete but not entirely correct