Madole Corporation has two production departments, Forming and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine-hours and the Customizing 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:
							Forming	Customizing
						Machine-hours	12,000	2,000
						Direct labor-hours	3,000	9,000
	Total fixed manufacturing overhead cost	$156,000	$60,000
	Variable manufacturing overhead per machine-hour	$2.00
	Variable manufacturing overhead per direct labor-hour		$4.00
During the current month the company started and finished Job K973. The following data were recorded for this job:
						Job K973:	Forming	Customizing
	Machine-hours	70	15
	Direct labor-hours	10	60
	Direct labor rate per hour	$ 15	$ 20
	Direct materials used	$ 500	$ 700

1. Calculate POHR for the two departments