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$],[$Direct labor$-$hours,Molding,Painting$],[$Machine$-$hours,$34,000,55,100],[$Fixed manufacturing overhead cost,$88,000,31,000],[$Variable manufacturing overhead per machine$-$hour,$$167,200,$$$495,90$