.u-uuu- --uu I.\" nun- Petty Corporation has two production departments Milling and Finishing. The company uses a joh- -order coating system and computes a predetermined overhead rate in each production department. The Milling Department's predetermined overhead rate is based on machine-hours and the Finishing Department's predetermined overhead rate is based on direct laborhours. At the beginning of the current year, the company had made the following estimates: Milling Finishing Machine hours... 20.000 14.000 Direct labor-hours .. 2.000 3.000 Total fixed manufacturing overhead cost $148000 $08,000 Variable manufacturing overhead per machine hour" $1.90 Variable manufactunng overhead per UIP'BCI Iahor \"OUT: $3.50