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

$\backslash$table$[[$Direct labor$-$hours required to support estimated production,$120,000],[$Machine$-$hours required to support estimated production,$60,000],[$Fixed manufacturing overhead cost,$336,000],[$Variable manufacturing overhead cost per direct labor$-$hour,$$3\mathrm{.}60$