The following information applies to the questions displayed below.] Tarnish Industries produces miniature models of farm equipment. These collectibles are in great demand. It takes two operations, molding and finishing, to complete the miniatures. Next year's expected activities are shown in the following table:

	Molding	Finishing
Direct labor hours	75,000 DLH	160,500 DLH
Machine hours	98,000 MH	81,500 MH

Tarnish Industries uses departmental overhead rates and is planning on a $2 per machine hour overhead rate for the molding department. Compute the estimated manufacturing overhead cost for the molding department given the information shown in the table.

$196,000

$471,000

$321,000

$195,000

$163,000