Department bases its rate on direct labor$-$hours. At the beginning of the year, the company made the following estimates:

$\backslash$table$[[,$Department$],[$Direct labor$-$hours,Cutting,Finishing$],[$Machine$-$hours,$8,200,66,000],[$Total fixed manufacturing overhead cost,$64,500,3,400],[$Variable manufacturing overhead per machine$-$hour,$$38,060,$$$427,000$