Required information Rafner Manufacturing has the following budgeted data for its two production departments. Budgeted Data Overhead cost Direct labor hours Machine hours Assembly $ 1,406,100 $ 1,149,200 12,900 direct labor hours. 6,900 machine hours Finishing 20,900 direct labor hours 16,900 machine hours Allocate overhead to a job that uses 89 direct labor hours in the Assembly department and uses 48 machine hours in the Finishing department Department Assembly Finishing Total Departmental Overhead Rate, Hours Used Overhead Allocated $ 0 0 $ 0