Manufacturing overhead is currently assigned to products based on their direct labor costs. For the most recent month, manufacturing overhead was $$280,000.$ During that time, the company produced $12,000$ units of the $M-008$ and $2,000$ units of the $M-123.$ The direct costs of production were as follows.

$\backslash$table$[[,$M$-008,$M$-123,$Total$],[$Direct materials,$$100,000,$$$80,000,$$$180,000$