Deloria Corporation has two production departments, Forming and Assembly. The company uses a job$-$order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine$-$hours and the Assembly 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$[[,$Forming,Assembly$],[$Machine$-$hours,$19,000,15,000],[$Direct labor$-$hours,$4,000,8,000],[$Total fixed manufacturing overhead cost,$$129,200,$$$77,600$