Green Manufacturing Pty Ltd is a computer manufacturing company. At the beginning of 2019, the following estimates were provided for the coming year: Machining Assembly Direct labor-hours 1,000 9,000 Machine-hours 10,000 500 Direct labor cost $ 8,000 $72,000 Manufacturing overhead costs $25,000 $360,000 The accounting records of the company show the following data for Job order from Elite Education: Machining Assembly Direct labor-hours 50 120 Machine-hours 170 10 Direct material cost $2,700 $1,600 Direct labor cost $ 400 $ 900 Note: overhead costs are applied on the basis of machine-hours for the Machining Department and on the basis of direct labor-hours for the Assembly Department.