Fisher Fixtures manufactures three types of lighting fixtures, with model names of Silver, Gold, and Platinum. It applies all indirect costs according to an annual predetermined rate based on direct labor$-$hours. The plant controller has recommended that the company switch to an activity$-$based costing system. The controller's staff prepared the following cost estimates for next year $($year $2)$ for the recommended cost drivers.

In addition, management estimated $45,000$ direct labor$-$hours for year $2$

Assume that the following cost$-$driver volumes occurred in January, year $2$

$\backslash$table$[[$Number of units produced,Silver,Gold,Platinum$],[$Direct labor$-$hours,$32,000,10,000,3,000],[$Number of purchase orders,$2,000,1,200,400],[$Direct materials costs,$7,6,3],[$Number of production runs,$$97,500,$$$60,000,$$$37,500$