$10$ points

Burgundy Corporation makes plastic and wooden picture frames. The company has assigned $$107,000$ in monthly manufacturing overhead costs to two cost pools as follows: $$67,000$ to power costs, and $$40,000$ to production set$-$up costs. Additional monthly data are provided below:

$\backslash$table$[[$Particulars$,$Plastic Frames,Wooden Frames$],[$Sales revenue,$$254,000,$$$179,000$