$2$

Harnett Corporation has two manufacturing departments$--$Molding and Assembly. The company used the following data at the beginning of the period to calculate predetermined overhead rates:

$01$:$23$:$26$

Estimated total machine$-$hours $($MHs$)$

Estimated total fixed manufacturing overhead cost

Estimated variable manufacturing overhead cost per MH

$\backslash$table$[[$Molding$,$Assembly,Total$],[5,000,5,000,10,000],[$$$40,000,$$$38,500,$$$78,500$