Wildhorse Company uses a job order cost system in each of its two manufacturing departments. Manufacturing overhead is applied to jobs on the basis of direct labor cost in Department A and machine hours in Department B$.$ In establishing the predetermined overhead rates for $2022,$ the following estimates were made for the year:

$\backslash$table$[[,$Department$],[,$A$,$B$],[$Manufacturing overhead,$$2,827,500,$$$1,820,000$