Kramerica, Incorporated currently uses traditional costing procedures. They apply $$800,000$ of overhead to products Beta and Zeta on the basis of direct labor hours. The company is considering a shift to activity$-$based costing and the creation of individual cost pools that will use direct labor hours $($DLH$),$ production setups $($SU$),$ and number of parts components $($PC$)$ as cost drivers. Data on the cost pools and respective driver volumes follow.

$\backslash$table$[[$Product$,\backslash$table$[[$Pool Number $1],[($Driver: DLH$)]],\backslash$table$[[($Driver: SU$)]],\backslash$table$[[($Driver: PC$)]]],[$Beta$,1,200,45,2,250],[$Zeta$,2,800,55,750],[$Pool cost$,$$$160,000,$$$280,000,$$$360,000$