Gitano Products operates a job$-$order costing system and applies overhead cost to jobs on the basis of direct materials used in production $($not on the basis of raw materials purchased$).$ Its predetermined overhead rate was based on a cost formula that estimated $$113,100$ of manufacturing overhead for an estimated allocation base of $$87,000$ direct material dollars to be used in production. The company has provided the following data for the just completed year:

$\backslash$table$[[$Purchase of raw materials,$$140,000$