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 produced and sold $60,400$ units of $B300$ at a price of $$20$ per unit and $12,800$ units of T$500$ at a price of $$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$[[,3$e$,$T$5$ee$,$Total$],[$Direct materials,$$400,208,$$$162,200,$$$562,490$