Task $2$:

White Company has two departments, Cutting and Finishing. The company uses a job$-$order costing system and computes a predetermined overhead rate in each department. The Cutting Department bases its rate on machine$-$hours, and the Finishing Department bases its rate on direct labor cost. At the beginning of the year, the company made the following estimates:

$\backslash$table$[[,$Department$],[,$Cutting,Finishing$],[$Direct labor$-$hours $.....................................................,6,000,30,000],[$Machine$-$hours $............................................................,48,000,5,000],[$Manufacturing overhead cost $....................................,$$$360,000,$$$486,000$