! Required information Rafner Manufacturing has the following budgeted data for its two production departments. Budgeted Data Finishing Assembly Overhead cost $ 1,200,000 Direct labor hours Machine hours 12,000 direct labor hours 4,000 machine hours $ 800,000 20,000 direct labor hours 16,000 machine hours Allocate overhead to a job that uses 80 direct labor hours in the Assembly department and uses 30 machine hours in the Finishing department. Department Assembly Finishing Total Departmental Overhead Rate Hours Used Overhead Allocated $ 0 0 $ 0