Detty Corporation has two production departments, Milling and Finishing. The company uses a job order costing system and computes a predetermined overhead rate in each production department The Milling Department's predetermined overhead rate is based on machine hours and the Finishing Department's predetermined overhead rate is based on direct labor hours. At the beginning of the current year, the company had made the following estimates Detty Corporation has two production departments, Milling and Finishing. The company uses a job order costing system and computes a predetermined overhead rate in each production department The Milling Department's predetermined overhead rate is based on machine hours and the Finishing Department's predetermined overhead rate is based on direct labor hours. At the beginning of the current year, the company had made the following estimates