Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes two operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the following table: Direct labor hours Machine hours Molding 95,000 DLH 118,000 MH Finishing 180,500 DLH 101,500 MH Tarnish Industries uses departmental overhead rates and is planning on a $4.00 per machine hour overhead rate for the finishing department. Compute the estimated manufacturing overhead cost for the finishing department given the information shown in the table. Multiple Choice $471,000 $472,000 O $406,000 $385,700 O $1,102,000