Tackett makes handheld calculators in two modelslong dash$$basic and professional. TackettTackett estimated $ $1$ comma $149$ comma $500$$$1,149,500$ of manufacturing overhead and $605$ comma $000605,000$ machine hours for the year. The basic model actually consumed $280$ comma $000280,000$ machine$$ hours, and the professional model consumed $325$ comma $000325,000$ machine hours. The predetermined overhead allocation rate using machine hours as the allocation base is $ $1\mathrm{.}90$$$1\mathrm{.}90$ per machine$$ hour, with the allocated overhead costs split between the basic model and the professional model by $ $532$ comma $000$$$532,000$ and $ $617$ comma $500$$$617,500,$ respectively.