The Eastern Company has two departments, Milling and Assembly. The company uses a job order cost system and computes a predetermined overhead rate in each department. The Milling department base its rate on machine hours, and assembly department base its rate on direct labour cost. At January $1,2023,$ the company made the following estimates:

DEPARTMENT

Overhead cost

Direct labour cost

Machine hours

Direct labour hours

$\backslash$table$[[$MILLING$,$ASSEMBLY$],[$$$204000,$$$320000],[$$$28800,$$$256000$