Jasper Company, a machine tooling firm, has several plants. one plant, located in Saint Cloud, Minnesota, uses a job order costing system for its batch production processes. the Saint Cloud plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $200,000. During the past year, actual plant wide overhead was $187,000.Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the Saint Cloud plant for the past year are as follows.

budgeted department over. department 1 144,000 department 2 405000. actual department overhead. department 1 168000, department 2 420000. direct labor hours department 1 40,000, department 2 10,000. machine hours department 1 16000, department 2 45000. direct labor hours department 1 41000, department 2 8400. machine hours, department 1 16,5000, department 2 47000. job 110 direct materials 17500, direct labor department 1 33000 department 2 12000, machine hours department 1 160, department 2 1200. units produced 12,000