X Company has two production departments, X and Y. Listed below is budgeted information for the two departments, and actual information for one of its products, Product 1: DepartmentX All Products Product 1 Overhead $4,400,000 - Direct labor $680,000 $14,161 Direct labor hours 40,000 833 Machine hours 100,000 1,030 Units produced 59,000 900 Department Y Overhead $1,800,000 - Direct labor $680,000 $4,947 Direct labor hours 40,000 291 Machine hours 140,000 860 Units produced 34,000 900