Tarnish industries prodoces miniature models of farm equipment. These coliectibles are in great demand. It thkes fwo operations, molding and finishing. to complete the miniatures. Next year's expected activities are shown in the following table Tarnish industries uses departmental overhead rates and is planning on a 52 per direct labor hour overhead rate for the Molding department. Compute . the budgeted manufocturing overhead cost for the Molding department given the information shown in the table Multiple Choice $261,000 $220,000 $174,000 $345,000 $519,000