Wilmington Company has two manufacturing departments-Assembly and Fabrication. It considers all of its manufacturing overhead costs to be fixed costs. The first set of data that is shown below is based on estimates from the beginning of the year. The second set of data relates to one particular job completed during the year-Job Bravo. Estimated Data Manufacturing overhead costs Direct labor-hours Machine-hours Job Bravo Direct labor-hours Machine-hours Assembly 3,960,000 110,000 44,000 Fabrication $ 4,400,000 66,000 220,000 Assembly Fabrication Total 23 15 38 15. 18 33 Total $ 8,360,000 176,000 264,000