The Gilster Company, a machine tooling firm, has several plants. One plant, located in St$.$ Cloud, Minnesota, uses a job order

costing system for its batch production processes. The St$.$ Cloud plant has two departments through which most jobs pass. Plant$-$

wide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at

$$250,000.$ During the past year, actual plantwide overhead was $$240,000.$ Each department's overhead consists primarily of

depreciation and other machine$-$related expenses. Selected budgeted and actual data from the St$.$ Cloud plant for the past year are

as follows.

For the coming year, the accountants at the St$.$ Cloud plant are in the process of helping the sales force create bids for several

jobs. Projected data pertaining only to job no$.110$ are as follows.

Direct materials

Direct labor cost:

Department A $(2,200$ hr$)$

Department B $(800$ hr$)$

$10,000$

Machine$-$hours projected:

Department A

Department B

The Gilster Company, a machine tooling firm, has several plants. One plant, located in St$.$ Cloud, Minnesota, uses a job order

costing system for its batch production processes. The St$.$ Cloud plant has two departments through which most jobs pass. Plant$-$

wide overhead, which includes the plant manager's salary, accounting personnel, cafeteria, and human resources, is budgeted at

$$250,000.$ During the past year, actual plantwide overhead was $$240,000.$ Each department's overhead consists primarily of

depreciation and other machine$-$related expenses. Selected budgeted