Amherst Metal Works produces two types of metal lamps. Amherst manufactures 20,000 basic lamps and 5,000 designer lamps. Its simple costing system uses a single indirect-cost pool and allocates costs to the two lamps on the basis of direct manu- facturing labor-hours. It provides the following budgeted cost information: 5-1 TRY IT! Direct materials per lamp Direct manufacturing labor per lamp Direct manufacturing labor rate per hour Indirect manufacturing costs Basic Lamps $ 9 Designer Lamps $15 Total 0.5 hours 0.6 hours $20 $20 $234,000 Calculate the total budgeted costs of the basic and designer lamps using Amherst's simple costing system.