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WoodGrain Technology makes home office furniture from fine hardwoods. The company uses a job$-$order costing system and predetermined overhead rates to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Preparation Department is based on machine$-$hours, and the rate in the Fabrication Department is based on direct materials cost. At the beginning of the year, the company's management made the following estimates for the year:

$\backslash$table$[[,$Department$],[$Machine$-$hours,Preparation,Fabrication$],[$Direct labour$-$hours,$80,000,21,000],[$Direct materials cost,$35,000,65,000],[$Direct labour cost,$$190,000,$$$400,000$