Wilmington Company has two manufacturing departments$-$Assembly and Fabrication. All of its manufacturing overhead costs are fixed costs. The first set of data shown below is based on estimates from the beginning of the year. The second set data relates to one particular job completed during the year$-$Job Bravo.

$\backslash$table$[[$Estimated Data,,Assemt,bly$,$Fabrication,Total$],[$Manufacturing overhead,costs,$$600,,000,$$$800,000,$$$1,400,000$