Required information [The following information applies to the questions displayed below) The Gister Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota, uses a job order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at $360000 During the past year, actual plantwide overhead was $348.000. Each department's overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows. Department Department $ 149,500 170,000 $ 591,600 611,600 Budgeted department overhead (excludes plantwide overhead) Actual department overhead Expected total activity: Direct labor hours Machine-hours Actual activity: Direct labor hours Machine-hours 46,000 13,000 25,000 51,099 48,800 13,880 23,700 53,000 For the coming year, the accountants at St. Falls are in the process of helping the sales force create bids for several jobs. Projected data pertaining only to job no. 110 are as follows Direct materials $20,800 Direct labor cost: Department A (3,680 45,000 hr) Department B (1,160 hr) 10,400 Machine-hours projected: Department A 210 Department B 1,200 Units produced 13,000