Brisbane Company has two departments, Machining and Assembly. The following estimates are for the coming year:

$\backslash$table$[[$Machining$,$Assembly$],[$Direct manufactu,$\backslash$table$[[$uring labour$-$hours$],[75000]],15000],[$Machine$-$hours,$30000,60000],[$Manufacturing ov$,\backslash$table$[[$verhead$],[$$$600000$