Fremont Cookies has been baking coconut cookies for $27$ years. Fremont makes two types of cookies, regular and premium. Cookies are sold to other commercial businesses and premium cookies are made$-$to$-$order in batches based on customer orders$/$jobs

Fremont Troll House Cookies produces regular coconut cookies that sell for $$6\mathrm{.}00$ and a premium cookies that sell for $$8\mathrm{.}00.$ In $2023,$ total overhead costs of $$125,000$ were allocated based on machine hours. A total of $1,225$ machine hours were required last year to make $16,250$ regular Cookies $(7$ min per cookie$),$ and $825$ machine hours were required to make $8,500$ premium Cookies $(9$ min per cookie$).$ Total direct labor and direct materials costs for last year were as follows: