Landen Corporation uses job$-$order costing. At the beginning of the year, it made the following estimates:

Direct labor$-$hours required to support estimated production $130,000$

Machine$-$hours required to support estimated production $65,000$

Fixed manufacturing overhead cost $ $364,000$

Variable manufacturing overhead cost per direct labor$-$hour $ $4\mathrm{.}00$

Variable manufacturing overhead cost per machine$-$hour $ $8\mathrm{.}00$