Current Attempt in Progress A company incurs $1250000 of overhead each year in three departments, Processing Packaging, and Testing. The company performs 800 processing transactions, 192000 packaging transactions, and 1900 tests per year in producing 407000 drums of oil and 610000 drums of sludge. The following data are available: Department Use of Cost Driver Cost Processing 800 $496000 Packaging 192000 496000 Testing 1900 258000 Production information for oil is as follows: Denartment Use of Cost Driver Processing 400 Packaging 129000 Testing 1900