A company incurs $2940000 of overhead each year in three departments: Processing, Packaging, and Testing. The company performs 800 processing transactions, 200000 packaging transactions, and 2000 tests per year in producing 400000 drums of Oil and 600000 drums of Sludge. The following data are available: Department Processing Packaging. Testing Expected Use of Driver Cost 800 $1170000 200000 1170000 2000 600000 Production information for the two products is as follows: Sludge Department Expected Use of Driver Expected Use of Driver Processing 300