Mansfield, Incorporated, has two production departments, Assembly and Packaging The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The predetermined overhead rate in the Assembly Department is based on machine hours (MHS) and it is based on direct labor-hours (DLHS) in the Packaging Department. At the beginning of the year, the company made the following estimates: Direct labor-hours Machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per DLH Variable manufacturing overhead per MH Knowledge Check 01 Assembly 5,200 68,400 $390,000 Packaging 62,000 11,900 $ 419,000 $ 3.75 $ 3.00 What is the estimated total manufacturing overhead in the Assembly Department? O $595,200 O $651,600 O $809,000 O $1,246,700