One of Spa Magic's products is a whirlpool spa. Two processing departments are involved in the whirlpool spa's manufacture. The tub is assembled in one department, and a second department assembles and installs the motor. There was no beginning or ending work in process in either department on March $1.$ During March, the company incurred the following costs in the manufacture of $2,500$ whirlpool spas:

$\backslash$table$[[,$Tub Department,Motor Department$],[$Direct materials,$$1,000,000,$$$625,000$