Divine Bath Works is a leader in the bath fixtures industry, rising to prominence with the introduction of over-the-counter sinks. The following data pertain to September, the last month of Divine's fiscal year. Type of Inventory Balance as of Septeniber Materials (direct and indirect) Work in Process Finished Goods $28,100 $124,320 $245,000 The Work in Process Inventory on 9/1 consisted of one job, Job X, for 700 units of Model OO, an oval, over-the-counter sink. The Finished Goods Inventory on 9/1 comprised the following: Cost per unit Total Cost Model Number (description) 00 (Oval, over-the counter) RI (Round, in-the counter) OI (Oval, in-the counter) Quantity 100 400 450 $32,000 $78,900 $134,100 1815-251$245,000 $320.00 $197.25 $298.00 Total 95o 970 Divine uses a "normal" costing system, combined with the FIFO inventory flow assumption, to cost its inventories. That is, Divine traces actual materials and labor costs to individual jobs. It allocates manufacturing overhead using a predetermined overhead rate computed at the start of the year. Divine allocates overhead using direct lahor hours as the allocation basis (cost driver)