Garvey's Fine Furnishings manufactures upscale custom furniture. Garvey's currently uses a plantwide overhead rate based on direct labor hours to allocate its $$1,170,000$ of manufacturing overhead to individual jobs. However, Dede Fuller, owner and CEO, is considering refining the company's costing system by using departmental overhead rates. Currently, the Machining Department incurs $$735,000$ of manufacturing overhead while the Finishing Department incurs $$435,000$ of manufacturing overhead. Fuller has identified machine hours $($MH$)$ as the primary manufacturing overhead cost driver in the Machining Department and direct labor $($DL$)$ hours as the primary cost driver in the Finishing Department.

please help me with the last table