Required information This Excel worksheet relates to the Dickson Company example that is summarized in Exhibit 3-5 2. Change the total fixed manufacturing overhead cost for the Milling Department in Data area back to $390,000, keeping all of the other data the same as in the original example. Consider a new job, Job 408, with the following characteristics: Direct labor-hours 7 Direct labor cost 12 3 45556 A Chapter 3: Applying Excel Cost summary for Job 408 Machine-hours B C Department Milling Assembly 90 3 6 20 Direct materials cost $ $ 28 710 S 230 96 $ 400