The Polish Factory manufactures natural resources in Ireland. At the beginning of 20XX, the accountant provided the following estimates associated with Department A and Department B for the coming year:

According to the reports provided by the manager at the Polish Factory, the following data was presented to represent a job that was completed during the year: (12 pts Conintued on next page)

Department A Department B Direct labor hours 150 80 Machine-hours 50 8 Direct material cost $275 $180 Direct labor cost $75 $350