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 80,000 DLH 103,000 MH Finishing 165,500 DLH 86,500 MH Tarnish Industries uses departmental overhead rates and is planning on a $4.60 per direct labor hour overhead rate for the Finishing department Compute the budgeted manufacturing overhead cost for the Finishing department given the information shown in the table.