Hedwig Optical makes three models of binoculars: Travel, Sport, and Pro. The models differ by the size of the casing and the quality of the optics. The binoculars are produced in two departments. The Assembly Department purchases components from vendors and assembles them into binoculars. The Travel and Sport models are complete and ready for sale after completing the assembly process. The Pro model undergoes further processing in the Calibration Department, which is actually just a small area in the same building as the Assembly Department.

Conversion costs in both the Assembly Department and Calibration Department are based on the number of units produced. There are never any work$-$in$-$process inventories. Data for production in January are shown in the following table:

$\backslash$table$[[$Units produced,Total,Travel,Sport,Pro$],[$Materials cost$,35,000,17,500,13,125,4,375],[$Conversion costs,$$1,645,000,$$$305,000,$$$862,500,$$$477,500$