A company estimates that it will incur $$3,600,000$ of overhead each year in three departments: Processing, Packaging, and Testing. The company performs $800.$ processing transactions, $200,000$ packaging transactions, and $2,000$ tests per year in producing $400,000$ drums of product Oil and $600,000$ drums of product Sludge. The following data are available:

$\backslash$table$[[\backslash$table$[[$Activity Cost$],[$Pool$]],\backslash$table$[[$Estimated Use of$],[$Driver$]],$Estimated Overhead$],[$Processing$,800,$$$1,500,000$