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Big Trail Running Company has started to produce un aparat in addition to the trail running shoes that they have maractured for years. They foul that a department overheatre would bestretect their overall manufacturing overhead usage. Based on research the blowing information was gathered for the upcoming year Machining Department Finishing Department Estimated Manufacturing Overhead by Department $900.000 $400.000 Trail Running Shoes 430000 machine hours 14 000 direct labor hours Running Apparel 70.000 machine hours 68.000 direct labor hours Manufacturing overhead scriven by machine hours for the machining department and direct labor hours for the fishing department At the end of the year, the following information was gathered related to the production of the trail running shoes and wing aparel Machining Department Finishing Department 13,500 hours Trail Running Shoes 432000 hours Runting Apparel 67,000 hours 57 000 hours OA325.000 OB. $1,300.700 OC 455.600 DD453,781