Kingsport Containers Company makes a single product that is subject to wide seasonal variations in demand. The company uses a job$-$order costing system and computes plantwide predetermined overhead rates on a quarterly basis using the number of units to be produced as the allocation base. Its estimated costs, by quarter, for the coming year are given below:

$\backslash$table$[[**,$Quarter$],[$First$,$Second,Third,Fourth$],[$Direct materials,$$320,000,$$ $160,000,$$$80,000,$$$240,000$