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 coats Direct labor-hours Machine-hours Asembly $1,400,000 70,000 28,000 Fabrication $1,680,000 42.000 140,000 Total $ 3,000,000 112,000 168,000 Job Bravo Direct labor-hours Machine-hours 2.usembly Fabrication total 15 2 22 7 10 12