Southwick Products manufactures its products in two separate departments Machining and Assembly Total manufacturing overhead costs for the year a budgeted at $100,000 of this amount the Machining Department $600.000 (primary for machine operation and depreciation) whole the Assembly Department incurs $456,000. The company estimates that it will incur 4,000 machine hours (alt in the Machining Department and 9.600 dre labor hours (1,600 in the Machining Department and 8,000 in the Assembly Department) during the year Click the icon to view the additional information.)