High Desert Potteryworks makes a variety of pottery products that it sells to retailers. The company uses a job$-$order costing system in which departmental predetermined overhead rates are used 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 laborhours. At the beginning of the year, the company provided the following estimates:

$\backslash$table$[[,$Department$],[$Direct labor$-$hours,Molding,Painting$],[$Machine$-$hours,$31,500,52,100],[$Fixed manufacturing overhead cost,$86,000,33,000],[$Variable manufacturing overhead per machine$-$hour,$180,600,$$$500,160$