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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.

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:
Molding Finishing
Direct labor hours 77,000 DLH 162,500 DLH
Machine hours 100,000 MH 83,500 MH
Tarnish Industries uses departmental overhead rates and is planning on a $4.30 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.

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