Delph Company uses a job$-$order costing system and has two manufacturing departments$-$Molding and Fabrication. The company provided the following estimates at the beginning of the year:

$\backslash$table$[[,$Molding,Fabrication,Total$],[$Machine$-$hours,$24,000,31,000,55,000],[$Fixed manufacturing overhead cost,$$780,000,$$$240,000,$$$1,020,000$