Johnson Electrical produces industrial ventilation fans. The company plans to manufacture $87,000$ fans evenly over the next quarter at the following costs: direct material, $$1,740,000$; direct labor, $$522,000$; variable production overhead, $$639,450$; and fixed production overhead, $$960,000.$ The $$960,000$ amount includes $$84,000$ of straight$-$line depreciation and $$105,000$ of supervisory salaries.

Shortly after the conclusion of the quarter's first month, Johnson reported the following costs:

$\backslash$table$[[$Direct material,$$554,600$