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 applies 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 Machining Assembly Department Department Budgeted manufacturing $4,000,000 $3,024,000 overhead Actual manufacturing overhead 4,270,000 3,050,000 Budgeted direct-labor cost (based on practical capacity) 1,500,0005,600,000 Actual direct-labor cost 1,450,000 5,780,000 Budgeted machine hours (based on practical capacity) Actual machine hours 400,000 425,000 100,000 110,000 The data that follow pertain to job no. 775, the only job in production at year-end. Machining Assembly Department Department $23,500 $27,900 350 $ 6,800 $58,500 Direct material Direct labor Machine hours 150 Selling and administrative expense amounted to $2,500,000 Required: . Assuming the use of normal costing, determine the predetermined overhead rates used in the Machining Department and the Assembly Department. Predetermined overhead rate Machining department per machine hour Assembly department % of direct-labor cost 2. Compute the cost of the company's year-end work-in-process inventory. Total cost 6. How much overhead would have been charged to the company's Work-in-Process account during the year? Work-in-process