Required information Rafner Manufacturing has the following budgeted data for its two production departments. Badgeted Data Assembly Finishing Overhead cost $ 1,289,600 $ 951,200 Direct labor hours 12,400 direct labor hours 20,400 direct labor hours Machine hours 6,400 machine hours 16,400 machine hours Allocate overhead to a job that uses 84 direct labor hours in the Assembly department and uses 38 machine hours in the Finishing department Departmental Overhead Rate Hours Used Overhead Allocated 5 0 Department Assembly Finishing Total 0 $ 0