using machine hours in the Machining Department and direct-labor cost in the Assembly Department. The following information relates to the year just ended: Machining Department $ 4,000,000 4,270,000 Assembly Department $ 3,080,000 3,050,000 1,500,000 1,450,000 400,000 5,600,000 5,780,000 100,000 425,000 110,000 Items Budgeted manufacturing overhead Actual manufacturing overhead Budgeted direct-labor cost (based on practical capacity) Actual direct-labor cost Budgeted machine hours (based on practical capacity) Actual machine hours The data that follow pertain to job number 775, the only job in production at year-end. Machining Department Items Assembly Department Direct material $ 24,500 $ 6,600 Direct labor $ 27,900 $ 58,700 Machine hours 360 150 Selling and administrative expense amounted to $2,500,000. PR 3-48 (Algo) Part 6 How much overhead would have been charged to the company's Work-in- Process... Selling and administrative expense amounted to $2,500,000. PR 3-48 (Algo) Part 6 How much overhead would have been charged to the company's Work-in Process... 6. How much overhead would have been charged to the company's Work-in-Process account during the year? Overhead charged to Work-in-Process account