Klein Company produces three types of bird feeders: Basic, Squirrel$-$Proof, and Deluxe.

Currently, the company allocates overhead to products using machine hours. This year, the company produced the following:

$1000$ Basic models

$2000$ Squirrel$-$Proof models

$1800$ Deluxe models

Details for each product at the end of the current year are as follows:

Basic

Squirrel$-$Proof

Deluxe

Revenue

$$30,000$

$$110,000$

$$117,000$

Direct Materials

$$12,000$

$$50,000$

$$54,000$

Direct Labour

$$7,500$

$$19,000$

$$22,500$

Machine$-$hours per unit

$0\mathrm{.}3$ MH

$0\mathrm{.}5$ MH

$0\mathrm{.}4$ MH

The total overhead cost to be allocated to products is $$28,000.$