Amanufacturer manufactures two types of engineering diagnostic equipment used in construction. the two products are based on different technologies, x-ray and ultrasound, but are manufactured in the same factory. the manufacturer has computed the manufacturing cost of the x-ray and ultrasound products by adding together direct materials, direct labor, and overhead cost applied based on the number of direct labor hours. the factory has three overhead departments that support the single production line that makes both products. budgeted overhead spending for the departments is as follows: the budgeted cost to manufacture one ultrasound machine using the activity-based costing method is