Landen Corporation uses a job$-$order costing system. At the beginning of the year, the company made the following estimates:

$\backslash$table$[[$Direct labor$-$hours required to support estimated production,$150,000],[$Machine$-$hours required to support estimated production,$75,000],[$Fixed manufacturing overhead cost,$420,000],[$Variable manufacturing overhead cost per direct labor$-$hour,$$4\mathrm{.}60$