Kay Kee Limited (KKL) is a company that manufactures customized toy racing cars complete with all kinds of gadgetry. KKL purchases all the components (direct materials) but assembles and finishes the cars in two departments: assembly and finishing. Assembly is a labour-intensive process, whereas finishing is machine intensive. For 2018, KKL has developed the following estimates Overhead amount Direct labour-hours Direct labour rate per hour Machine-hours Assembly Finishing $409,600 $637,650 46,600 $ 20.00 15.00 18,220 128,400 5,780 During January 2015, it received and started processing orders from three customers, whose details are as follows Job 2018-S001 800 $112 9.0 8.0 0.8 1.6 Job 2018-M001 600 $ 38 6.0 Job 2018-K001 400 Number of cars Direct materials/unit Direct labour-hours/unit (assembly) Direct labour-hours/unit (finishing) Machine-hours/unit (assembly) Machine-hours/unit (finishing) S 86 18.0 9.0 0.6 1.2 0.3 0.6 Assume the direct labour rate during January was the same as estimated at the beginning of the year. During the month, KKL completed jobs 2018-S001 and 2018-M001 but was able to complete only 75% oof the units required to complete job 2018-K001. The assembly department incurred overhead amounting to $54,260 during the month, whereas the finishing department incurred $72,560