Junce Corporation has two production departments, Forming and Customining. The company uses a job-order costing system and computes a predetermined overhead rate each production department. The Forming Department's predetermined overhead cate is based on machine hours and the Customining Department's predetermined overhead rate is based on direct labor hours. At the begening of the curent year, the company had made the following estimates Machine-hours Direct labor-hours Tetal fixed manufacturing overhead cost Variable samufacturing werhead per machine hour Variable manufacturing overhead per direct labor-hour The predetermined overhead rate for the Forming Department cost Forning Customizing 19,000 15,000 4,000 $100,700 $2.00 6,000 $63,000 $ 3.90 Muple Che 200