The Carlson Company uses a job$-$costing system at its Dover, Delaware, plant. The plant has a machining department and a finishing department.

Carlson uses normal costing with two direct$-$cost categories $($direct materials and direct manufacturing labor$)$ and two manufacturing overhead cost pools $($the machining department with machine$-$hours as the allocation base and the finishing department with direct manufacturing labor costs as the allocation base$).$ The $2020$ budget for the plant is as follows:

Machining Department Finishing Department

Manufacturing overhead costs $$10,560,000$ $$8,181,000$

Direct manufacturing labor costs $$970,000$ $$4,050,000$

Direct manufacturing labor$-$hours $36,000175,000$

Machine$-$hours $220,00034,000$