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:

Department

Cutting Finishing

Direct labor$-$hours $8,80076,000$

Machine$-$hours $50,0003,500$

Total fixed manufacturing overhead cost $ $400,000$ $ $452,000$

Variable manufacturing overhead per machine$-$hour $ $3\mathrm{.}000$

Variable manufacturing overhead per direct labor$-$hour $0$ $$3\mathrm{.}75$

Required:

Compute the predetermined overhead rate for each department.

The job cost sheet for Job $203,$ which was started and completed during the year, showed the following:

Department

Cutting Finishing

Direct labor$-$hours $419$

Machine$-$hours $885$

Direct materials $ $730$ $ $380$

Direct labor cost $ $88$ $ $418$

Using the predetermined overhead rates that you computed in requirement $(1),$ compute the total manufacturing cost assigned to Job $203.$