Opunui Corporation has two manufacturing departments$--$Molding and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

$\backslash$table$[[,$Molding,Finishing,Total$],[$Estimated total machine$-$hours $($MHs$),3,250,1,750,5,000],[$Estimated total fixed manufacturing overhead cost,$$23,000,$$$3,800,$$$26,800$