Bauer Manufacturing uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of machine$-$hours in the Machining Department and on the basis of direct labor$-$hours in the Assembly Department. At the beginning of $2018,$ the following estimates were provided for the coming year:

$\backslash$table$[[,$Machining,Assembly$],[$Direct labor$-$hours,$80,000,40,000],[$Machine$-$hours,$20,000,20,000],[$Direct labor cost,$$550,000,$$$900,000$