Exercise $6-50($Algo$)$ Two$-$Stage Cost Allocation and Predetermined Rates $($LO $6-1,2,3)$

Tacoma Accessories makes two laptop cases, Plastic and Leather, that require direct materials, direct labor, and overhead. The following data refer to operations expected for next quarter:

$\backslash$table$[[,$Plastic,,$],[$Revenue$,$$$600,000,$Leather,Total$],[$Direct material,$300,000,620,000,$$$1,220,000$