The company uses a job-order costing system in is based on machine-hours, and the rate in the Painting Department is based on direct labor- High Desert Potteryworks makes a variety of pottery products that it sells to retailers. T predetermined overhead rates are used to apply manufacturing overhead cost to jobs. The predetermined hours. At the beginning of the year, the company provided the following estimates Department Molding Painting 35,000 53,580 85,00036,008 $161,500 $460,100 Direct labor-hours Machine-hours Fixed manufacturing overhead cost variable manufacturing overhead per machine-hour$ Variable manufacturing overhead per direct labor-hour 3.00 5.8