The CPI Company produces two products, Alpha and Beta, which are both made to customer specifications. Therefore, job order costing is used. The following information is available: - CPI manufactures 4,000 Alpha in Job 65 and 6,500 Beta in Job 66. - Budgeted overhead costs for the entire manufacturing plant were $575,000. - Budgeted plant-wide direct labor hours were 80,000 and budgeted plant-wide machine hours were 25,000. Actual prime costs for producing Alpha in Job 65 amounted to $150,000, while actual prime costs for producing Beta in Job 66 were $225,000. - Actual direct labor hours incurred in Job 65 amounted to 20,000 hours, while actual machine hours amounted to 3,000. - Actual direct