In addition, management estimated $45,000$ direct labor$-$hours for year $2.$

Assume that the following cost$-$driver volumes occurred in January, year $2$:

$\backslash$table$[[,$Silver,Gold,Platinum$],[$Number of units produced,$32,000,10,000,3,000],[$Direct labor$-$hours,$2,000,1,200,400],[$Number of purchase orders,$7,6,3],[$Direct materials costs,$$97,500,$$$60,000,$$$37,500$