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$],[$Direct labor$-$hours,Cutting,Finishing$],[$Machine$-$hours,$6,000,83,000],[$Total fixed manufacturing overhead cost,$62,700,2,100],[$Variable manufacturing overhead per machine$-$hour,$$360,000,$$$571,000$