Because Delph has two manufacturing departments$-$Molding and Fabrication$-$it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine$-$hours. The company gathered the following information to enable calculating departmental overhead rates:

$\backslash$table$[[$Machine$-$hours,Molding,Fabrication,$],[$Fixed manufacturing overhead cost,$20,000,35,000,],[$Variable manufacturing overhead cost per machine$-$hour,$$780,000,$$$240,000,$$$1,020,000$