Kalp Corporation has two production departments, Machining and Finishing. The company uses a job$-$order costing system and computes a predetermined overhead rate in each production department. The Machining Department's predetermined overhead rate is based on machine$-$hours and the Finishing Department's predetermined overhead rate is based on direct labor$-$hours. At the beginning of the current year, the company had made the following estimates:

$\backslash$table$[[,$Machining,Finishing$],[$Machine$-$hours,$19,000,12,000],[$Direct labor$-$hours,$2,000,8,000],[$Total fixed manufacturing overhead cost,$136,800,$$$69,600$