ZZ, Inc. operates three service departments, repair, administration, and power along with two production departments, cutting and assembly. Service department costs are allocated to the production departments using a direct two-stage allocation method. The service department costs are allocated using the following activities: Repair - allocated on the basis of maintenance hours Administration - allocated on the basis of number of employees Power - allocated on the basis of kilowatt hours In the second stage, departmental overhead rates for the two production departments are calculated using machine hours as the cost driver for the cutting department and direct labor hours as the cost driver for the assembly department. Information for the three service departments is given below:  Repair Admin Power  Directly trace overhead $150,000 $90,000 $120,000 Number of employees 20 15 30 Maintenance hours 6,000 20,000 30,000 Kilowatt hours 5,000 20,000 15,000 Information for the two production departments is given below:  Cutting Assembly  Directly trace overhead $300,000 $200,000 Number of employees 12 28 Maintenance hours 18,000 32,000 Kilowatt hours 24,000 6,000 Direct labor hours 10,000 25,000 Machine hours 15,000 20,000 Direct labor workers in both the cutting and the assembly departments are paid $15 per hour. The company started and completed job #17 during the most recent month. Information about job #17 appears below:  Job #17  Direct labor hours in cutting 100 Direct labor hours in assembly 500 Machine hours in cutting 200 Machine hours in assembly 300 Total direct material cost $8,000 Units in the job 250 Units sold during most recent month 175 ZZ, Inc. sets the selling prices of its products at 175% of manufacturing cost. A) Calculate the amount of overhead cost applied to job #17 from the assembly department.

B) Calculate the amount of gross profit ZZ, Inc. earned on the sale of the 175 units from job #17