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:

Done

$\backslash$table$[[$Machine$-$hours,Molding,Fabrication,Total$],[$Fixed manufacturing overhead cost,$20,000,33,000,53,000],[$Variable manufacturing overhead cost per machine$-$hour,$$700,000,$$$240,000,$$$940,000$