overhead rate based on machine$-$hours. At the beginning of the year, it estimated that $4,000$ machine$-$hours wo required for the period's estimated level of production. Sweeten also estimated $$31,000$ of fixed manufacturing cost for the coming period and variable manufacturing overhead of $$3\mathrm{.}20$ per machine$-$hour.

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

$\backslash$table$[[,$Molding,Fabrication,Total$],[$Estimated total machine$-$hours used,$2,500,1,500,4,000],[$Estimated total fixed manufacturing overhead,$$13,750,$$$17,250,$$$31,000$