Froya Fabrikker A$/$S of Bergen, Norway, manufactures specialty heavy equipment for use in North Sea oil fields. The company uses a job$-$order costing system that applies manufacturing overhead cost to jobs based on direct labor$-$hours. Its predetermined overhead rate was based on a cost formula that estimated $$380,000$ of manufacturing overhead for an estimated allocation base of $1,000$ direct labor$-$hours. The following transactions occurred during the year:

a$.$ Raw materials purchased on account, $$220,000.$

b$.$ Raw materials used in production $($all direct materials$),$ $$205,000.$

c$.$ Utility bills incurred on account, $$63,000(90\%$ related to factory operations, and the remainder related to selling and administrative activities$).$

d$.$ Accrued salary and wage costs:

$\backslash$table$[[$Direct labor $(1,075$ hours$),$$$250,000$