Machine$-$hours

Direct labor$-$hours

Total fixed manufacturing overhead cost

Variable manufacturing overhead per machine$-$hour

Variable manufacturing overhead per direct labor$-$hour

Cost summary for Job $407$

Machine$-$hours

Direct labor$-$hours

Direct materials

Direct labor cost

$\backslash$table$[[$Department$],[$Milling$,$Assembly$],[60,000,3,000],[8,000,80,000],[$$$390,000,$$$500,000$