Chapter 3: Applying Excel: Exercise (Part 2 of 2) 2. Change the total fixed manufacturing overhead cost for the Milling Department in the Data area back to $390,000, keeping all of the other data the same as in the original example. Consider a new job, Job 408, with the following characteristics: Chapter 3: Applying Excel Cost summary for Job 408 Department Milling Assembly Machine-hours 70 4 Direct labor-hours 5 20 Direct materials cost $590 $490 Direct labor cost $85 $400.