beg$$nning of the year, the company est$$mated that by$,$UUU machine$-$hours would level of production. It also estimated $$1,080,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$4\mathrm{.}00$ per machine$-$hour.

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$[[,$Molding,Fabrication,Total$],[$Machine$-$hours,$24,000,35,000,59,000],[$Fixed manufacturing overhead cost,$$780,000,$$$300,000,$$$1,080,000$