Snow Company has two production departments. Cutting and Painting. The Cutting Department applies manufacturing overhead based on direct labor hours which are estimated to total 45.000 for the period The Painting Department applies manufacturing overhead based on machine hours which are estimated to total 60,000 for the period. Information related to estimated overhead costs for each of the departments is presented below Cutting Department Painting Department Totalfoxed manufacturing overhead $9.000 540.000 Variable manufacturing overhead per direct labor hour $2.50 variable manufacturing overhead per machine hour 30.75 Estimated total manufacturing overhead for the Painting Department a do to $130.000 DA S 45,000 DB OCS 85.000 $ 40.000