Plantwide and Departmental Predetermined Overhead Rates; Job Costs

Delph Company uses a job$-$order costing system and has two manufacturing departments$--$Molding and Fabrication. The company provided the following estimates at the beginning of the year:

$\backslash$table$[[,$Molding,Fabrication,Total$],[$Machine$-$Hours,,$23,000,,31,000,,54,000],[$Fixed manufacturing overhead cost,$$,800,000,$$$,280,000,$$$,1,080,000$