Direct materials. $280,000 Direct labor Fabricating department (7,000 DLH X $20 per DLH) $140,000 Assembly department (16,000 DLH X $29 per DLH) $464,000 Machine hours Assembly department Fabricating department. 15,040 MH 21,000 MH Direct labor hours.. Machine hours. Overhead cost.. Fabricating 75,000 DLH 80,000 MH Assembly 125,000 DLH 62,500 MH $300,000 $200,000