Problem $2$ The Simpsons Company uses a normal absorption costing system. The firm has a machining department and an assembly department. Its costing system has two directcost categories $($direct materials and direct manufacturing labor$)$ and two manufacturing overhead cost pools: the machining department overhead, allocated to job based on machine$-$hours, and the assembly department overhead, allocated to jobs based on direct manufacturing labor costs $($in dollar amount$).$

The $2025$ budgeted $($or estimated$)$ information for the plant is as follows:

$\backslash$table$[[,$Machining Department,Assembly Department$],[$Manufacturing overhead,$$1,800,000,$$$3,600,000$