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$],[$Direct labor$-$hours,$33,500,55,900],[$Machine$-$hours,$84,000,33,000],[$Fixed manufacturing overhead cost,$$235,200,525,460],[$Variable manufacturing overhead per machine$-$hour,$$2\mathrm{.}60,0],[$Variable manufacturing overhead per direct labor$-$hour,$0,$$$4\mathrm{.}60$