Molding Department is based on machine$-$hours, and the rate in the Painting Department is based on direct labor$-$hours. At the beginning of the year, the company provided the following estimates:

$\backslash$table$[[,$Department$],[$Direct labor$-$hours,Molding,Painting$],[$Machine$-$hours,$34,000,59,700],[$Fixed manufacturing overhead cost,$84,000,31,000],[$Variable manufacturing overhead per machine$-$hour,$218,400,$$$561,180$