Kumar, Inc., evaluates managers of producing departments on their ability to control costs. In addition to the costs directly traceable to their departments, each productic manager is held responsible for a share of the costs of a support center, the Human Resources $($HR$)$ Department. The total costs of HR are allocated on the basis of actua labor hours used. The total costs of HR and the actual direct labor hours worked by each producing department are as follows:

Year $1$

Year $2$

Direct labor hours worked:

$\backslash$table$[[,26,000,,27,000],[$Department A$,39,000,,27,000],[$Department B$,65,000,,54,000],[$Total hours,$$120,000,,$$$120,000$