Houston Oil Company uses a process costing system with two departments: $($a$)$ the Refining Department and $($b$)$ the Packaging Department. During June, its first month of operations, the company manufactured and sold $650,000$ gallons of motor oil, generating total revenue of $$3,845,000.$ The company incurred the following manufacturing costs in June:

$\backslash$table$[[,$Refining Department Packaging Department,$],[,,$$$192,500$