Hope Inc. manufactures and sells two products. Data with regard to these products are given below.

$\backslash$table$[[,$Product A$,$Product B$],[$Units produced and sold,$45,000,18,000],[$Machine hours required per unit,$4,6],[$Receiving orders per product line,$75,225],[$Production orders per product line,$24,36],[$Production runs,$16,24],[$Inspections$,40,60]]$

Total budgeted machine hours are $290,000.$ The budgeted overhead costs are shown below.

$\backslash$table$[[$Receiving costs,$$900,000$