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 $54,000$ machine$-$hours would be required for the period's estimated level of production. It also estimated $$1,040,000$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$5\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 company gathered the following information to enable calculating departmental overhead rates:

$\backslash$table$[[,$Molding,Fabrication,Total$],[$Machine$-$hours,$23,000,31,000,54,000],[$Fixed manufacturing overhead cost,$$740,000,$$$300,000,$$$1,040,000$