Off the Beaten Path Running Company has started to produce running apparel in addition to the trail running shoes that they have manufactured for years. They feel that a departmental overhead rate would best reflect their overall manufacturing overhead usage. Based on research the following information was gathered for the upcoming year: Machining Department Estimated Manufacturing Overhead $1,000,000 Finishing Department $300,000 by Department Trail Running Shoes Running Apparel 360,000 machine hours 40,000 machine hours 13,000 direct labor hours 67,000 direct labor hours Manufacturing overhead is driven by machine hours for the machining department and direct labor hours for the finishing department. At the end of the year, the following information was gathered related to the production of the trail running shoes and