Delph Company uses job$-$order costing with a plantwide predetermined overhead rate based on machine hours. At the beginning of the year, the company estimated that $58,000$ machine$-$hours would be required for the perlod's estimated level of production. It also estimated $$940,000$ of fixed manufacturing overhead cost for the coming perlod and varlable manufacturing overhead of $$3\mathrm{.}00$ per machine$-$hour.

Because Delph has two manufacturing departments$-$Molding and Fabrication$-$It is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine hours. The compamy gathered the following information to enable calculating departmental overhead rates:

$\backslash$table$[[$che$,$Molding,Fabrication,Total$],[$Machine$-$hours,$24,650,34,605,58,960],[\backslash$table$[[$Fixed manufacturing overhead cost$],[$Uariable manufacturing overhead cost per machine$-$hour$]],\backslash$table$[[$$$749,609$