The Lowell Company uses a normal$$ job$-$costing system at its Minneapolis plant. The plant has a machining department and an assembly department. Its$$ job$-$costing system has two$$ direct$-$cost categories$($direct materials and direct manufacturing$$ labour$)$ and two manufacturing overhead cost pools$($the machining department$$ overhead, allocated to jobs based on actual$$ machine$-$hours, and the assembly department$$ overhead, allocated to jobs based on actual direct manufacturing labour$$ costs$).$ The yearly budget for the plant is as$$ follows: