Exercise $2-13($Static$)$ Departmental Predetermined Overhead Rates $[$LO$2-1,$ LO$2-2,$ LO$2-4]$

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,$6,000,30,000],[$Machine$-$hours,$48,000,5,000],[$Total fixed manufacturing overhead cost,$$264,000,$$$366,000$