overnead, wn$$cn $$nc$$udes tne p$$ant manager's saiary, account$$ng personne$,$ cateter$$a$,$ and human resources, is budgeted at $$400,000.$ During the past year, actual plantwide overhead was $$387,000.$ Each department's overhead consists primarily of depreciation and other machine$-$related expenses. Selected budgeted and actual data from the Saint Cloud plant for the past year are as follows:

For the coming year, the accountants at the Saint Cloud plant are in the process of helping the salesforce create bids for several jobs. Projected data pertaining only to job number $110$ are as follows:

$\backslash$table$[[$Direct materials,$$22,400$