Hi$-$Tek produced and sold $60,400$ units of $B300$ at a price of $$21$ per unit and $12,800$ units of $T500$ at a price of $$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$[[$Direct materials,B$300,$T$500,$Total$],[$Direct labor,$$400,900,$$$162,800,$$$563,700$Hi$-$Tek Manufacturing, Incorperated makes two industrial component parts$-$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 $$21$ per unit and $12,800$ units of $T500$ at a price of $$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$[[$Direct materials,B$300,$T$500,$Total$],[$Direct labor,$$400,900,$$$162,800,$$$563,700$