Exercise $2-4($Algo$)$ Computing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates $[$LO$2-4]$

Fickel Company has two manufacturing departments$-$Assembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $$26\mathrm{.}00$ per direct labor$-$hour and $$22\mathrm{.}00$ per direct labor$-$hour, respectively. The company's direct labor wage rate is $$28\mathrm{.}00$ per hour. The following information pertains to Job $N-60$ :

$\backslash$table$[[,$Assembly,$\backslash$table$[[],[$Packaging$]]],[$Direct materials,$$410,$$$53$N