Bulla Corporation has two production departments, Machining and Customizing. The company uses a job$-$order costing system and computes a predetermined overhead rate in each production department. The Machining Department's predetermined overhead rate is based on machine$-$hours and the Customizing Department's predetermined overhead rate is based on direct labor$-$hours. At the beginning of the current year, the company had made the following estimates:

$\backslash$table$[[$Machine$-$hours,Machining,Customizing$],[$Direct labor$-$hours,$15,000,19,000],[$Total fixed manufacturing overhead cost,$4,000,5,000],[$Variable manufacturing overhead per machine$-$hour,$$67,500,$$$76,000$