Gitano Products uses job$-$order costing and applies overhead cost to jobs based on direct materjals used in production $($not on the basis of raw materials purchased$).$ Its predetermined overhead rate is based on a cost formula that estimated $$108,000$ of manufacturing overhead for an estimated allocation base of $$90,000$ direct material dollars to be used in production. The company provided the following data for the just completed year:

$\backslash$table$[[$Purchase of raw materials,$$134,000$