$$105,000$; and indirect production, $$160,000.$ The grand total was $$665,000.$ finishing.

Three products were produced using the following proportions of direct material and direct labor in the two departments.

$($Click the icon to view the data for the three products.$)$

As is commonplace, indirect production costs incurred by each department were allocated to products in proportion to the direct$-$labor costs of products within the departments.

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