hange the total fixed manufacturing overhead cost for the Milling Department in Data area back to $$390,000,$ keeping all of the $r$ data the same as in the original example. Consider a new job, Job $408,$ with the following characteristics:

$\backslash$table$[[$A$,B,$C$],[$Chapter $2$: Applying Excel$],[$Cost summary for Job $408,$Department$],[$Milling$,$Assembly$],[$Machine$-$hours,$80,4],[$Direct labor$-$hours,$5,20],[$Direct materials cost,$710,400],[$Direct labor cost,$95,340]]$