Ontario, Inc., manufactures two products, Standard and Enhanced, and applies overhead on the basis of direct$-$labor hours. Anticipated overhead and direct$-$labor time for the upcoming accounting period are $$800,000$ and $25,000$ hours, respectively. Information about the company's products follows.

Standard:

Estimated production volume, $3,000$ units

Direct$-$material cost, $$25$ per unit

Direct labor per unit, $3$ hours at $$12$ per hour

Enhanced:

Estimated production volume, $4,000$ units

Direct$-$material cost, $$40$ per unit

Direct labor per unit, $4$ hours at $$12$ per hour

Ontario's overhead of $$800,000$ can be identified with three major activities: order processing $($$$150,000),$ machine processing $($$$560,000),$ and product inspection $($$$90,000).$ These activities are driven by number of orders processed, machine hours worked, and inspection hours, respectively. Data relevant to these activities follow.

$\backslash$table$[[,\backslash$table$[[$Orders$],[$Processed$]],\backslash$table$[[$Machine Hours$],[$Worked$]],\backslash$table$[[$Inspection$],[$Hours$]]],[$Standard$,300,18,000,2,000],[$Enhanced$,{200}_{?},22,000,8,000],[$Total $.............................................................,\frac{?}{\text{b}\text{a}\text{r}}(500),\frac{?}{\text{b}\text{a}\text{r}}(40,000),\frac{?}{\text{b}\text{a}\text{r}}(10,000)$