The Henderson Company uses a$$ job$-$costing system at its$$ Dover, Delaware, plant. The plant has a machining department and a finishing department. Henderson uses normal costing with two$$ direct$-$cost categories$($direct materials and direct manufacturing$$ labor$)$ and two manufacturing overhead cost pools$($the machining department with$$ machine$-$hours as the allocation base and the finishing department with direct manufacturing labor costs as the allocation$$ base$).$ The $2020$ budget for the plant is as$$ follows: Machining Department Finishing Department

Manufacturing overhead costs Manufacturing overhead costs

$$10,070,000$ $$8,405,000$ Direct manufacturing labor costs Direct manufacturing labor costs $$980,000$ $$4,100,000$ Direct manufacturing labor$-$hours Direct manufacturing labor$-$hours

$$28,000$ $$150,000$

Machine$-$hours Machine$-$hours

$$190,000$ $$33,000$