A company incurs $3,600,000 of overhead each year in three departments: Processing, Packaging, and Testing. The company performs 800 processing transactions, 200,000 packaging transactions, and 2,000 tests per year in producing 400,000 drums of Oil and 600,000 drums of Sludge. The following data are available:

Department Expected Use of Driver Cost

Processing 800 $1,500,000

Packaging 200,000 1,500,000

Testing 2,000 600,000

Production information for the two products is as follows:

Oil Sludge

Department Expected Use of Driver Expected Use of Driver

Processing 300 500

Packaging 120,000 80,000

Testing 1,600 400

The amount of overhead assigned to Oil using ABC is

Continued on previous question. The amount of overhead assigned to Sludge using ABC is