Walsh Corporation has two production departments, Forming and Assembly. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Assembly Department's predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates: 15.

	Forming	Assembly
Machine-hours		19,000		15,000
Direct labor-hours		4,000		8,000
Total fixed manufacturing overhead cost	$	129,200	$	77,600
Variable manufacturing overhead per machine-hour	$	1.60
Variable manufacturing overhead per direct labor-hour			$	3.00

During the current month the company started and finished Job T288. The following data were recorded for this job: