Jacobs Molding Company has separate application rates for each of its two departments, Mixing and Assembly. In the Mixing department, Jacobs uses machine hours to allocate costs. In the Assembly department, direct labor costs are used to allocate costs. The following estimates were provided by Jacobs' management at the beginning of the year:

$\backslash$table$[[,$Mixing,Assembly$],[$Estimated overhead costs,$$60,000,$$$90,000$Jacobs Molding Company has separate application rates for each of its two departments, Mixing and Assembly. In the Mixing department, Jacobs uses machine hours to allocate costs. In the Assembly department, direct labor costs are used to allocate costs. The following estimates were provided by Jacobs' management at the beginning of the year:

$\backslash$table$[[$Estimated overhead costs,Mixing,Assembly$],[$Estimated direct labor costs,$$60,000,$$$90,000$