Sanding. The Assembly Department uses a departmental overhead rato of 565 per machine hout, whilo the Sanding Department uses a dopartmiental overhead rate of $15 per direct labor hour. Job 542 used the following direct labor hours and machine hours in the fwo depatinents The cost for direct labor is $30 per direct labor hour and the cost of the direct matenals used bv Job 542 is $1.400 B. $2,635