HAS$-46082$ Company uses a job$-$order costing system. Its plantwide predetermined overhead rate uses direct labor$-$hours as the allocation base. The company pays its direct laborers $$19\mathrm{.}00$ per hour. During the year, the company started and completed only two jobs$-$Job Teta, which used $62,700$ direct labor$-$hours, and Job Gamma. The job cost sheets for these two jobs are shown below:

$\backslash$table$[[$Job Teta,?