) Tiny Biggs Company operates two factories. The company applies factory overhead to jobs on the basis of machine hours in Factory 1 and on the basis of direct labor hours in Factory 2. Estimated factory overhead costs, direct labor hours, and machine hours are as follows: Estimated factory overhead cost for fiscal year beginning September 1 Estimated direct labor hours for year Estimated machine hours for year Actual factory overhead costs for September Actual direct labor hours for September Actual machine hours for September Required: Factory 1 $1,478,250 54,750 $111.040 4,170 Factory 2 $1,023,050 27,650 $103,620 2,750