Required information This Excel worksheet relates to the Dickson Company example that is summarized in Exhibit 2-5 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: A 1 Chapter 2: Applying Excel B C 2 3 Cost summary for Job 408 Department 4 Milling Assembly 5 Machine-hours 60 2 6 Direct labor-hours 9 40 7 Direct materials cost $ 790 $ 250 8 Direct labor cost $ 144 $ 720