McBride and Associates employs two professional appraisers, each having a different specialty. Debbie specializes in commercial appraisals and Tara specializes in residential appraisals. The company expects to incur total overhead costs of $$459,060$ during the year and applies overhead based on annual salary costs. The salarles and billable hours of the two appraisers are estimated to be as follows:

$\backslash$table$[[,$Debbie,Tara$],[$Annual Salary,$$206,280,$$$99,760$