FreshPak Corporation manufactures two types of cardboard boxes used in shipping canned food, fruit, and vegetables.

The canned food box $($type C$)$ and the perishable food box $($type P$)$ have the following material and labor requirements.

$\backslash$table$[[,$Type of Box$],[$Direct material required per $100$ boxes:,C$,],[$Paperboard $($ $$0\mathrm{.}40$ per pound$),45$ pounds,$85$ pounds$],[$Corrugating medium $($ $$0\mathrm{.}20$ per pound$),35$ pounds,$45$ pounds$],[$Direct labor required per $100$ boxes per hour$),0\mathrm{.}30$ hour,$0\mathrm{.}60$ hour$]]$

The following production$-$overhead costs are anticipated for the next year. The predetermined overhead rate is based on a production volume of $460,000$ units for each type of box. Production overhead is applied on the basis of direct$-$labor hours.

$\backslash$table$[[$Indirect material,$$13,950$