Kingsport Containers Company makes a single product with 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,$$200,000,$$$100,000,$$$50,000,$$$150,000$