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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$[[,,,],[$Machine$-$hours,Molding,Fabrication,Total$],[$Fixed manufacturing overhead cost,$21,000,33,000,54,000],[$Variable manufacturing overhead cost per machine$-$hour,$$740,000,$$$280,000,$$$1,020,000$