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 83,800 DLH 106,000 MH Finishing 168,500 DLH 89,50 MH Tarnish Industries uses departmental overhead rates and is planning on a $4.90 per direct labor hour overhead rate for the finishing department. Compute the estimated manufacturing overhead cost for the finishing department given the information shown in the table $438,550 $825,650 $519,400 $957,950 $406,700