The Gilster Company, a machine tooling firm, has several plants. One plant, located in St. Falls, Minnesota, uses a job order costing system for its batch production processes. The St. Falls plant has two departments through which most jobs pass. Plantwide overhead, which includes the plant managers salary, accounting personnel, cafeteria, and human resources, is budgeted at $250,000. During the past year, actual plantwide overhead was $242,000. Each departments overhead consists primarily of depreciation and other machine-related expenses. Selected budgeted and actual data from the St. Falls plant for the past year are as follows.

	Department A				Department B
Budgeted department overhead
(excludes plantwide overhead)	$	97,500			$	540,600
Actual department overhead		120,000				558,600
Expected total activity:
Direct labor hours		56,000				15,000
Machine-hours		13,000				53,000
Actual activity:
Direct labor hours		58,500				14,000
Machine-hours		13,700				55,000

For the coming year, the accountants at St. Falls 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	$	21,500
Direct labor cost:
Department A (2,400 hr)		36,000
Department B (800 hr)		11,600
Machine-hours projected:
Department A		100
Department B		1,200
Units produced		12,000