overhead rate based on machine$-$hours. At the beginning of the year, it estimated that $4,000$ machine$-$nours wr required for the period's estimated level of production. Sweeten also estimated $28,200$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of$2\mathrm{.}50$ per machine$-$hour. Because Sweeten has two manufacturing departments$-$Molding and Fabrication$-$it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine$-$hours. The company gathered the following additional information to enable calculating departmental overhead rates: $[[,$Molding,Fabrication,Total$],[$Estimated total machine$-$hours used,$2,500,1,500,4,000],[$Estimated total fixed manufacturing overhead,$12,000,16,200,28,200$