Re$-$Tire produces bagged mulch from recycled tires. Production involves shredding tires and packaging the pieces in the Bagging department. All direct materials enter in the Shredding process. A predetermined overhead rate of $165\%$ of direct labor costs is used in both departments. The following describes production operations for October.

$\backslash$table$[[$Direct materials used $($Shredding$),$$$236,000$