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,$34,500,$Painting$],[$Machine$-$hours,$81,000,52,300],[$Fixed manufacturing overhead cost,$$234,900,$$$486,000$