Packard Products uses a job-costing system for its units, which pass from the Machining Department, to the Assembly Department, to finished-goods…

Packard Products uses a job-costing system for its units, which pass from the Machining Department, to the Assembly Department, to finished-goods inventory. The Machining Department is heavily automated; in contrast, the Assembly Department performs a number of manual-assembly activities. The following information relates to the Machining Department for the year just ended: