The cost accountant of WOW Company is developing departmental manufacturing overhead application rates for the company's machining and assembly departments.
The estimated manufacturing overhead for each department and the data for one job are shown below:
					Machining	Assembly	Total
	Estimated manufacturing overhead				$ 5,000	$ 15,000	$ 20,000
	Estimated direct labor hours				250	300	550
	Direct Labor Hours on job #231				12	3	15
Using the departmental overhead application rates, total overhead applied to Job #231 in the Machining and Assembly Departments will be approximately:
$545
$240
$150
$390