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,$7,200,61,000],[$Machine$-$hours,$67,900,3,400],[$Total fixed manufacturing overhead cost,$$39,000,$$$455,000$

Required $2=$ Total manufacturing cost