Joint manufacturing costs: $900,000 Fabric Plant: Budigeted overhead: $1,200,000 (50\%s fixed) Practical volume (direct labor hours): 120,000 hours Actual overhead: 51,150,000 (50\%, fixed) Actual hours worked: Departmental data on Fabric FB70 (actual costs and actual outcomes): Furniture Plant: Departmental data (budgeted): problems the company was experiencing. Job A500: Direct materials: Fabric FB70 180 bolts @ $350 Lumber (No. 1 common) 20,000 board feet @ $0.12 Other components $26,600 Direct labor: Cutting Department 400 hours @ $10 Assembly Department 1,600 hours @ $8.75 Machine time: Cutting Department 350 machine hours Assembly Department. 50 machine hours Job B75: Direct materials: Fabric FB70 26 yards @ $350 Lumber (first and seconds) 2,200 board feet @ $0.12 Other components $3,236 Direct labor: Cutting Department 70 hours @ $10 Assembly Department 240 hours @ $8.75 Machine time: Cutting Department 90 machine hours Assembly Department 15 machine hours Required: Sales-value-at-split-off method: Joint manufacturing costs: $900,000 Fabric Plant: Budigeted overhead: $1,200,000 (50\%s fixed) Practical volume (direct labor hours): 120,000 hours Actual overhead: 51,150,000 (50\%, fixed) Actual hours worked: Departmental data on Fabric FB70 (actual costs and actual outcomes): Furniture Plant: Departmental data (budgeted): problems the company was experiencing. Job A500: Direct materials: Fabric FB70 180 bolts @ $350 Lumber (No. 1 common) 20,000 board feet @ $0.12 Other components $26,600 Direct labor: Cutting Department 400 hours @ $10 Assembly Department 1,600 hours @ $8.75 Machine time: Cutting Department 350 machine hours Assembly Department. 50 machine hours Job B75: Direct materials: Fabric FB70 26 yards @ $350 Lumber (first and seconds) 2,200 board feet @ $0.12 Other components $3,236 Direct labor: Cutting Department 70 hours @ $10 Assembly Department 240 hours @ $8.75 Machine time: Cutting Department 90 machine hours Assembly Department 15 machine hours Required: Sales-value-at-split-off method