Bag Ladies, Inc. manufactures two kinds of bags$-$totes and satchels. The company allocates manufacturing overhead using a single plantwide rate with direct labor cost as the allocation base. Estimated overhead costs for the year are $$25,500.$ Additional estimated information is given below.

$\backslash$table$[[,$Totes,Satchels$],[$Direct materials cost per unit,$$34,$$$40$