Bierce Corporation has two manufacturing departments$--$Machining and Finishing. The company used the following data at th beginning of the year to calculate predetermined overhead rates:

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

Estimated total fixed manufacturing overhead cost

Estimated variable manufacturing overhead cost per $MH$

$\backslash$table$[[$Machining$,$Finishing,Total$],[9,000,8,000,17,000],[$$$18,000,$$$7,800,$$$25,800$