manufacturing overhead of $$4\mathrm{.}00$ per machine$-$hour.

Because Delph has two manufacturing departments$-$Molding and Fabrication$-$it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine$-$hours. The company gathered the following information to enable calculating departmental overhead rates:

$\backslash$table$[[,$Molding,Fabrication,Total$],[$Machine$-$hours,$24,000,35,000,59,000],[$Fixed manufacturing overhead cost,$$24000,$$$240,000,$$$940,000$