$4$

White Company has two departments, Cutting and Finishing. The company uses a job$-$order costing system and computes a predetermined overhead rate in each department. The Cutting Department bases its rate on machinehours, and the Finishing Department bases its rate on direct labor$-$hours. At the beginning of the year, the company made the following estimates:

$\backslash$table$[[,$Department$],[$Direct labor$-$hours,Cutting,Finishing$],[$Machine$-$hours,$6,600,63,000],[$Total fixed manufacturing overhead cost,$54,000,3,600],[$Variable manufacturing overhead per machine$-$hour,$$370,000,$$$489,000$