Harper Manufacturing determines allocation rates as part of its annual budgeting process, which takes place $1$ month before the beginning of the year. The company reports the following manufacturing overhead information as part of its budgeting process:

Budgeted MOH

Budgeted production $($units$)$

Budgeted direct labor hours

$$15,000,000$

$25,000,000$

$40,000$

Allocation Base

Unit

Direct labor hour

$\backslash$table$[[$Cost Pool,Total Cost$],[$Cost Pool $1,$$$6,000,000$