Jacarda Company makes a composting bin that is subject to wide seasonal variations in demand. Unit product costy are computed on a quarterly basis by dividing each quarter's manufacturing costs $($materials$,$ labour, and overhead$)$ by the quarter's production in units. The company's estimated costs, by quarter, for the coming year are given below:

$\backslash$table$[[,$Quarter$],[,,$First,Second,Third,Fourth$],[$Direct materials,$$,501,600,$$$250,800,$$$125,400,$$$376,200$