EcoFabrics has budgeted overhead costs of $$1,152,900.$ It has allocated overhead on a plantwide basis to its two products $($wool and cotton$)$ using direct labor hours which are estimated to be $549,000$ for the current year. The company has decided to experiment with activity$-$based costing and has created two activity cost pools and related activity cost drivers. These two cost pools are cutting $($cost driver is machine hours$)$ and design $($cost driver is number of setups$).$ Overhead allocated to the cutting cost pool is $$439,200$ and $$713,700$ is allocated to the design cost pool. Additional information related to these pools is as follows.

$\backslash$table$[[,$Wool,,Cotton,,Total$],[$Machine hours,$122,000,,122,000,,244,000],[$Number of setups,$1,220,,610,,1,830]]$