Required information

$[$The following information applies to the questions displayed below.$]$

Puget World, Incorporated, manufactures two models of television sets, the N $800L$ model and the N $500$ model. Data regarding the two products follow:

$\backslash$table$[[,\backslash$table$[[$Direct Labor$-$ Hours$],[$per Unit$]],$Annual Production,$\backslash$table$[[$Total Direct$],[$Labor$-$Hours$]]],[$Model N $800$ XL$,3\mathrm{.}0,3,000$ units,$9,000],[$Model N $500,1\mathrm{.}4,15,000$ units,$21,000],[,,,30,000]]$

Additional information about the company follows:

a$.$ Model $N800L$ requires $$90$ in direct materials per unit, and Model $N500$ requires $$45.$

b$.$ The direct labor wage rate is $$15$ per hour.

c$.$ The company has always used direct labor$-$hours as the base for applying manufacturing overhead cost to products.

d$.$ Model N $800$ XL is more complex to manufacture than Model N $500$ and requires the use of special equipment.

Consequently, the company is considering the use of activity$-$based costing to assign manufacturing overhead cost to products. Three activity cost pools have been identified as follows:

$\backslash$table$[[,,\backslash$table$[[$Estimated$],[$Overhead Cost$]],],[$Special processing,Machine$-$hours,$\backslash$table$[[$$$480,000$