Gitano Products uses job$-$order costing and applies overhead cost to jobs based on direct materials used in production $($not on the basis of raw materials purchased$).$ Its predetermined overhead rate is based on a cost formula that estimated $$120,900$ of manufacturing overhead for an estimated allocation base of $$93,000$ 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,$$134,000,],[$Direct labor cost,$$89,000,],[$Manufacturing overhead costs:,,$],[$Indirect labor,$$106,200,],[$Property taxes,$$8,200,],[$Depreciation of equipment,,$$17,000$