Hi$-$Tek Manufacturing, Incorporated, makes two industrial component parts$-$B$300$ and T$500.$ An absorption costing income statement for the most recent period is shown below:

Hi$-$Tek Manufacturing, Incorporated

Income Statement

Hi$-$Tek produced and sold $60,500$ units of $B300$ at a price of $$21$ per unit and $12,600$ units of T$500$ at a price of $$39$ per unit. The company's traditional cost system allocates manufacturing overhead to products using a plantwide overhead rate and direct labor dollars as the allocation base. Additional information relating to the company's two product lines is shown below:

$\backslash$table$[[,$B$300,$T$500,$Total$],[$Direct materials,$400,800,162,200,$$$563,000$