Answer the following questions using the information below: Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 20X3, the following estimates were provided for the coming year: Machining Assembly 60,000 20,000 500,000 $900,000 $240,000 30,000 80,000 Direct labor-hours Machine-hours Direct labor cost Manufacturing overhead costs $420,000 accounting records of the company show the following data for Job #316: Machining Assembly Direct labor-hours Machine-hours Direct material cost Direct labor cost 120 60 $300 $100 70 $200 $400