The Kristopher Company uses a job-costing system at its plant. The plant has a Machining Department and an Assembly Department. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the machining Department overhead, allocated to jobs based on actual machine ? hours, and the Assembly Department overhead, allocated to jobs based on actual direct manufacturing labor cost ) The 2012 budget for the plant is