THE FOLLOWING INFORMATIO APPLIES TO QUESTIONS 16 THROUGH 18 Bauer Manufacturing Company, Inc. uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 2010, the following estimates were provided for the coming year: Machining Assembly 30,000 60,000 Direct Labor Hours 80,000 20,000 Machine Hours $500,000 $900,000 Direct Labor Cost Manufacturing Overhead Costs $420,000 $240,000 The accounting records of the company show the following data for Job No. 316. Machining Assembly 120 Direct Labor Hours 70 Machine Hours $200 $300 Direct Materials Costs $400 $100 Direct Labor Costs