Picard Company uses a joborder costing system at its Kingston plant, which has a Machining Department and a Finishing Department. Its job costing system has two direct cost categories {direct materials and direct labour) and two overhead cost pools {the Machining Department, which allocates overhead costs on the basis of machine hours, and the Finishing Department which allocates overhead costs on the basis of direct labour costs). At the beginning of the year, the company's management made the following estimates