BYU$-$H Industries uses a job order costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor$-$hours $($DLHs$).$

The company has two products, Kahuku and Hauula, about which it has provided the following $2025$ data:

b$.$ Determine the $2025$ Cost of Goods Sold of each of the company's two products under activity$-$based costing system.

$2025$ COGS for Kahuku based upon ABC

$2025$ COGS for Hauula based upon ABC