The Holden Company uses a job-costing system at its Sydney, Ashfield plant. The plant has a machining department and a finishing department. Holden uses normal costing with two direct-cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the machining department with machine hours as the allocation base, and the finishing department with direct manufacturing labor costs as the allocation base). The 2013 budget for the plant is as follows:
| Machining Department | Finishing Department | |
| Manufacturing overhead costs | $9,750,000 | $6,296,000 |
| Direct manufacturing labor costs | $920,000 | $3,330,000 |
| Direct manufacturing labor-hours | 42000 | 145000 |
| Machine-hours |