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High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The company's job$-$order costing system uses departmental predetermined overhead rates to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Molding Department is based on machine$-$hours, and the rate in the Painting Department is based on direct labor$-$hours. At the beginning of the year, the company provided the following estimates:

$\backslash$table$[[,$Department$],[,$Molding,Painting$],[$Direct labor$-$hours,$33,000,58,700],[$Machine$-$hours,$89,000,38,000],[$Fixed manufacturing overhead cost,$$222,500,$$$522,430$