Two products: Deluxe &$$Regular$$Two production departments:$$A & B$$Traditional two stage cost allocation system $($VBC$)$:$$The$$first stage assigns all factory overhead costs to two production$$departments A and B $,$ based on machine hours $.$The$$second stage uses direct labor hours to allocate overhead to$$individual products.$$The firm budgeted $$1,000,000$ total factory overhead cost for$$these$$operations$.$