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Sirius, Inc. uses departmental overhead rates, applying manufacturing overhead in the machining department on machine-hours and applying manufacturing overhead in the assembly department on direct

Sirius, Inc. uses departmental overhead rates, applying manufacturing overhead in the machining department on machine-hours and applying manufacturing overhead in the assembly department on direct labor-hours. Estimated amounts for the current year were:

Machining Assembly
Manufacturing overhead costs $1,200,000 $262,500
Direct labor-hours (DLH) 15,000 75,000
Machine-hours (MH) 75,000 7,500

Job #1218 was started and completed during the current year. The job cost sheet shows the following amounts for this job

Machining Assembly
DLH MH DLH MH
Job #1200 10 22 20 4

What amount of manufacturing overhead was applied to Job #1200?

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