Calculating Departmental Overhead Rates and Applying Overhead to Production

At the beginning of the year, Glaser Company estimated the following:

$\backslash$table$[[,\backslash$table$[[$Assembly$],[$Department$]],\backslash$table$[[$Testing$],[$Department$]],$Total$],[$Overhead$,$$$351,000,$$$368,550,$$$719,550$