Manufacturing overhead Direct manufacturing labor costs Direct manufacturing labor-hours Machine-hours Machining Department $1,500,000 Assembly Department $5,100,000 $3,000,000 $1,600,000 120,000 280,000 30,000 270,000 Direct materials used Direct manufacturing labor costs Direct manufacturing labor-hours Machine-hours Machining Department Assembly Department $42,000 $78,000 $15,000 $19,000 1,100 1,300 2,800 1,100