Concord Co$,$ estimates that it will incur $$857500$ of overhead costs each year in its three main departments, machining $($$$490000),$ inspections $($$$245000)$ and packing $($$$122500).$ The machining department works $4000$ hours per year, there are $600$ inspections per year, and the packing department packs $1000$ orders per year. Information about Concord's two products and their estimated use of cost drivers is as follows:

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