Xania Inc. uses a normal job-order costing system. Currently, a plantwide overhead rate based on machine hours is used. Xania's plant manager has heard that departmental overhead rates can offer significantly better cost assignments than a plantwide rate can offer. Xania has the following data for its two departments for the coming year: Overhead costs (expected) Normal activity (machine hours) Normal activity (direct labor hours) Department A $750,000 6,000 Department B $330,000 10,000 2,000 1,000