Davenport Company buys Alpha$-11$ for $$6$ a gallon. At the end of distilling in Department A$,$ Alpha$-11$ splits off into three products: Beta$1,$ Beta$-2,$ and Beta$-3.$ Davenport sells Beta$-1$ at the split$-$off point, with no further processing; it processes Beta$-2$ and Beta$-3$ further before they can be sold. Beta$-2$ is fused in Department B$,$ and Beta$-3$ is solidified in Department C$.$ Following is a summary of costs and other related data for the year ended November $30.$

$\backslash$table$[[$Department$,(1)$ Distilling,$(2)$ Fusing,$(3)$ Solidifying$],[$Cost of Alpha$-11,$$$719,000,0,0],[$Direct labor,$172,000,$$$342,000,$$$493,000$