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$[[$Direct labor$-$bourc,Department$],[\backslash$table$[[$Mirect labor$-$hours$],[$Machine$-$hours$]],$Cutting,Finishing$],[$Total fixed manufacturing overhead cost,$\backslash$table$[[8,500],[63,000]],\backslash$table$[[65,000],[1,800]]],[\backslash$table$[[$Variable manufacturing overhead per machine$-$hour$],[$Variable manufacturing overhead$]],$$$380,000,$$$564,000$