Fabricating Department Overhead Rate = $48 per machine hour Assembly Department Overhead Rate = $20 per direct labor hour %3D Job 87 has Direct Materials of $5,000 and Direct Labor of $400 Here's the new data. Suppose Job 87 has these hours as it moves through the Fabrication and Assembly Departments: Fabrication Dept. Assembly Dept. DL Hours 11 hours 19 hours Machine Hours 17 hours 6 hours How much is total OVERHEAD allocated to Job 87?