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:

$\backslash$table$[[\backslash$table$[[$Hi$-$Tek Manufacturing, Incorporated$],[$Income Statement$]]],[$Sales$,$$$1,641,000$

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,$$400,900,$$$162,200,$$$563,100$