TB MC Qu$.2-210($Static$)$ Ahlheim Corporation has two production...

Ahlheim Corporation has two production departments, Forming and Assembly. The company uses a job$-$order costing system and computes a predetermined overhead rate in each production department. The Forming Department's predetermined overhead rate is based on machine$-$hours and the Assembly Department's predetermined overhead rate is based on direct labor$-$hours. At the beginning of the current year, the company had made the following estimates:

$\backslash$table$[[,$Forming,Assembly$],[$Machine$-$hours,$16,000,15,000],[$Direct labor$-$hours,$2,000,6,000],[$Total fixed manufacturing overhead cost,$$102,400,$$$55,200$