Eastern Enterprises has three departments; Welding, Assembly and Spraying. Welding calculates its predetermined overhead absorption rate based on machine hours; Assembly is based on direct labour hours while Spraying is based on direct labour cost. On $2021$ January $01,$ the company had the following estimates:

WELDING ASSEMBLY SPRAYING

Production overhead costs

Direct labour cost

Machine hours

Direct labour hours

$\backslash$table$[[$$$720000,$$$700000,$$$412500$