Hazel Company allocates overhead based on direct labor hours. It allocates overhead costs of $$8,000$ to two different jobs as follows:

Job $1$: $(10$ hours$)=$ $$4,000$; Job $2$: $(10$ hours$)=$ $$4,000$

The production process for Job $2$ was then automated. Now Job $2$ requires only two hours of direct labor but four hours of mechanical processing. As a result, total overhead increases to $$12,000.$ Select the incorrect statement from the following.