At the beginning of the year, Learer Company's manager estimated total direct labor cost assuming $45$ persons working an average of $2,000$ hours each at an average wage rate of $$25$ per hour. The manager also estimated the following manufacturing overhead costs for the year.

$\backslash$table$[[,],[$Indirect labor,$325,200],[$Factory supervision,$233,000],[$Rent on factory building,$146,000],[$Factory utilities,$94,000],[$Factory insurance expired,$74,000],[$Depreciation$-$Factory equipment,$520,000],[$Repairs expense$-$Factory equipment,$66,000],[$Factory supplies used,$74,800],[$Miscellaneous production costs,$42,000],[$Total estimated overhead costs,$$1,575,{000}_{?}$