X Company has two production departments. Listed below is budgeted information for 2022 for the two departments, and actual information for one of its products during the year: All Products Overhead Direct labor Direct labor hours Machine hours Units produced Department 1 Department 2 $5,300,000 $2,200,000 $640,000 $800,000 40,000 50,000 110,000 140,000 59,000 34,000 Product X Overhead Direct labor $14,368 $2,608 Direct labor hours 898 163 Machine hours 1,040 860 Units produced 760 750