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

$\backslash$table$[[,$Casting,Customizing$],[$Machine$-$hours,$15,000,12,000],[$Direct labor$-$hours,$4,800,6,000],[$Total fixed manufacturing overhead cost,$$105,000,$$$62,400$