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$],[,$Molding,Painting$],[$Direct labor$-$hours,$30,500,55,400],[$Machine$-$hours,$82,000,37,000],[$Fixed manufacturing overhead cost,$$164,000,$$$493,060$