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 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:

$\backslash$table$[[,$Casting,Customizing$],[$Machine$-$hours,$17,200,14,200],[$Direct labor$-$hours,$6,000,7,100],[$Total fixed manufacturing overhead cost,$$101,480,$$$59,640$