White Company has two departments, Cutting and Finishing. The company uses job$-$order costing and computes a predetermined overhead rate in each department. The Cutting Department bases its rate on machine$-$hours, and the Finishing Department bases its rate on direct labor$-$hours. At the beginning of the year, the company made the following estimates:

$\backslash$table$[[,$Department$],[\backslash$table$[[$Direct labor$-$hours$],[$Machine$-$hours$]],$Cutting,Finishing$],[\backslash$table$[[$Machine$-$hours$],[$Total fixed manufacturing overhead$]],8,500,65,000],[$Variable manufacturing overhead cost,$\backslash$table$[[63,000],[$$$380,000$