Harnett Corporation has two manufacturing departments-Molding and Assembly. The company used the following data at the beginning of the period to calculate predetermined overhead rates Estimated total machine-hours (MHS) Estimated total fixed manufacturing overhead cost Estimated variable manufacturing overhead cost per MH Molding 2,000 $ 8,800 $ 1.50 Assembly 8,000 $39,200 $ 3.00 Total 10,000 $48,000 During the period, the company started and completed two Jobs-Job E and Job M. Data concerning those two jobs follow Job E Job M Direct materials Direct labor cost Molding machine-hours Assembly machine-hours $13,908 $7,800 $21,000 $7,800 1,250 750 1,250 6,750