McClellan Recreation manufactures and sells two models of paddle boards: Starter and Pro. The Starter model is a basic board used for instruction and purchased by novices. The Pro model is made with premium materials and comes with several accessories. The boards are produced to order, and there are no inventories at the end of the year.

The cost accounting system at McClellan allocates overhead to products based on direct labor cost. Overhead in year $1,$ which just ended, was $$2,469,600.$ Data on units sold for year $1$ along with the unit sales price and unit direct costs for the two models follow:

$\backslash$table$[[,\backslash$table$[[$Starter Model$],[$ units$)]],\backslash$table$[[$Pro Model$],[$ units