Problem $1.(18$ pts$)$ Highland Producers prices its products at full cost plus $30$ percent. The company operates two support departments and two producing departments. Budgeted costs and normal activity levels are as follows:

$\backslash$table$[[,$Support Departments,Producing Departments$],[,$A$,$B$,C,$D$],[$Overhead costs,$$40,000,$$$100,000,$$$180,000,$$$240,000$