High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The company's job$-$order costing system uses departmental predetermined overhead rates to apply manufacturing overhead cost to jobs. The predetermined overhead rate in the Molding Department is based on machine$-$hours, and the rate in the Painting Department is based on direct labor$-$hours. At the beginning of the year, the company provided the following estimates:

$\backslash$table$[[,$Department$],[,$Molding,Painting$],[$Machine$-$hours,$33,500,52,100],[$Fixed manufacturing overhead cost,$87,000,30,000],[$Variable manufacturing overhead per machine$-$hour,$ $147,900,$$ $448,060],[$Variable manufacturing overhead per direct labor$-$hour,$ $3\mathrm{.}20,0],[,0,$$$5\mathrm{.}20$