WoodGrain Technology makes home office furniture from fine hardwoods. The company uses a job-order costing system and predetermined overhead rates to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Preparation Department is based on machine hours, and the rate in the Fabrication Department is based on direct labor-hours. At the beginning of the year, the company's management made the following estimates for the year artment Preparation Fabrication 87,000 35,500 32,000 59,000 S 189,000 199,000 S 283,000 521,000 S 217,500 $513,300 Direct labor-hours Direct materials cost Direct labor cost Fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturng overhead per direct labor-hour S 3.00 5.00 Job 127 was started on April 1 and completed on May 12. The company's cost records show the following information concerning the job Department 400 946 Preparation Direct labor-hours Direct materials cost Direct labor cost Fabrication 72 125 $ 1,140 990 740