Canada Quarries processes large pieces of granite into finely finished countertop material. Production occurs in two phases - sawing and polishing. The sawing phase is almost entirely automated and costs are largely driven by processing time on a computerized sawing machine. Polishing is a labor intensive process, and the amount of time on a particular job varies considerably based on the intrinsic stone quality and the desired sheen for a particular job. The Sawing Department applies factory overhead based on sawing machine hours. The Polishing Department applies factory overhead based on direct labor hours. The following table reveals estimates for the upcoming year. These estimates were used to determine the applicable factory overhead application rates:Sawing PolishingDirect labor $125,000 $800,000Direct materials $75,000 $6,000Factory overhead $275,000 $180,000Direct labor hours 10,000 60,000Sawing machine hours 50,000 n/aDuring the year, the company received and processed a granite order for a countertop to be used in the Washington County courthouse. The following table reveals information extracted from the materials requisition forms and daily time sheets relating to this particular job:Sawing PolishingDirect labor $300 $1,770Direct materials $185 $20Direct labor hours 24 130Sawing hours 126 n/aLooking back at the end of the year, the company determined that actual data were as follows:Sawing PolishingDirect labor $121,000 $802,000Direct materials $73,400 $8,000Factory overhead $129,000 $188,000Direct labor hours 9,600 60,500Sawing machine hours 44,500 n/aDetermine the factory overhead application rates for each department.