EXERCISE $3-18$ Plantwide and Departmental Overhead Rates; Job Costs $[$L$01,$ L$02,$ L$03]$

Smithson Company uses a job$-$order costing system and has two manufacturing departmentsMolding and Fabrication. The company provided the following estimates at the beginning of the year:

$\backslash$table$[[,$Molding,Fabrication,Total$],[$Machine$-$hours,$20,000,30,000,50,000],[$Fixed manufacturing overhead costs,$$800,000,$$$300,000,$$$1,100,000$