White Company has two departments, Cutting and Finishing. The company uses a job$-$order costing system 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$],[,$Cutting,Finishing$],[$Direct labor$-$hours,$8,600,78,000],[$Machine$-$hours,$59,900,2,300],[$Total fixed manufacturing overhead cost,$$360,000,$$$508,000$