Eisentrout Corporation has two production departments, Machining and Customizing. The company uses a job$-$order costing system and computes a predetermined overhead rate in each production department. The Machining Department's predetermined overhead rate is based on machine$-$hours and the Customizing 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:

$\backslash$table$[[,$Machining,Customizing$],[$Machine$-$hours,$23,000,26,000],[$Direct labor$-$hours,$9,000,10,000],[$Total fixed manufacturing overhead cost,$$82,800,$$$39,000$