$\backslash$table$[[$Estimated total machine$-$hours $($MHs$),$Forming,Customizing,Total$],[\backslash$table$[[$Estimated total fixed manufacturing overhead cost$],[$Estimated variable manufacturing overhead cost per$],[$machine$-$hour$]],$$$16,500,$$$20,300,10,000],[,$$$1\mathrm{.}70,800,$$$2\mathrm{.}50,]]$

During the most recent month, the company started and completed two jobs$-$Job A and Job H$.$ There were no beginning inventories. Data concerning those two jobs follow:

$\backslash$table$[[,$Job A$,$Job H$],[$Direct materials,$$12,800,$$$6,700$