Wildhorse Manufacturing is a small manufacturer that uses machine hours as its activity base for assigning overhead costs to jobs. The company estimated the following amounts for 2022 for the company and for Job 62: Direct materials Direct labor Manufacturing overhead costs Machine hours Company $60,000 $25,000 $67,500 90,000 Job 62 $4,600 $3,000 1,380 During 2022, the actual machine hours totaled 95,000, and actual overhead costs were $70,800.