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	88,000	DLH		173,500	DLH
Machine hours	111,000	MH		94,500	MH

MC Qu. 119 Tarnish Industries uses departmental overhe...

Tarnish Industries uses departmental overhead rates and is planning on a $3 per direct labor hour overhead rate for the molding department. Compute the estimated manufacturing overhead cost for the molding department given the information shown in the table.