A company incurs $$1170000$ of overhead each year in three departments, Processing, Packaging, and Testing. The company performs $1000$ processing transactions, $200000$ packaging transactions, and $2000$ tests per year in producing $396000$ drums of oil and $600000$ drums of sludge. The following data are available:

$\backslash$table$[[$Department$,$Use of Cost Driver,Cost$],[$Processing$,1000,$$$493000$