Comans Corporation has two production departments, Milling and Customizing. The company uses a job$-$order costing system and computes a predetermined overhead rate in each production department. The Milling 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$[[,$Milling,Customizing$],[$Machine$-$hours,$18,000,13,000],[$Direct labor$-$hours,$4,000,7,000],[$Total fixed manufacturing overhead cost,$$113,400,$$$64,400$