TB MC Qu$.2-55($Algo$)$ Mahon Corporation has two production departments...

Mahon Corporation has two production departments, Casting and Customizing. The company uses a job$-$order costing system and computes a predetermined overhead rate in each production department. The Casting Department's predetermined overhead rate is based on machine$-$hours and the Customizing 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$[[$Machine$-$hours,Casting,Customizing$],[$Direct labor$-$hours,$15,600,13,600],[$Total fixed manufacturing overhead cost,$5,600,6,800],[$Variable manufacturing overhead per machine$-$hour,$$95,160,$$$58,480$