Tangipahoa Manufacturing uses departmental cost driver rates to apply manufacturing overhead costs to products. Manufacturing overhead costs are applied on the basis of machine hours in the Machining Department and on the basis of direct labor dollars in the Assembly Department. At the beginning of 20X7, the following estimates were provided for the coming year: Machining Assembly Direct labor hours 20.000 40.000 Machine hours 40,000 20.000 Direct labor cost $400,000 $920.000 Manufacturing Overhead costs $440,000 $460.000 The accounting records of the company show the following data for Product #A273: Machining Assembly Direct labor hours 50 100 Machine hours 200 50 Direct material cost $2,100 $1,200 Direct labor cost $1,000 $2,300