Samantha is the controller for Tasty Jerky, company that manufactures vegan jerky and currently has two flavors: Cajun and BBQ$.$ Samantha believes that Tasty Jerky is in a great position to transition to Activity$-$Based Costing $($ABC$)$ from a traditional costing system. Tasty Jerky is planning to produce $77,670$ bags of Cajun jerky and $81,400$ bags of BBQ jerky. Management has asked Samantha to compile costing data using ABC. She has identified the following key activity information:

Moving and Sorting Ingredients

Quality Control

$$98,444(146,800$ pounds$)$

$$264,306(14,500$ inspections$)$

Each product will require the following amount of each key activity:

$\backslash$table$[[$Item$,\backslash$table$[[$Pounds of$],[$Ingredients$]],\backslash$table$[[$# of$],[$Inspections$]]],[$Cajun$,87,350,5,600],[$BBQ$,59,450,8,900]]$

In addition, Cajun will need $$99,430\mathrm{.}00$ of Direct Materials and $$128,900\mathrm{.}00$ of Direct Labor while BBQ will need $$103,220\mathrm{.}00$ of Direct Materials and $$139,800\mathrm{.}00$ of Direct Labor. Determine the total production costs for Cajun jerky under the ABC system. $($If required, round calculations to two decimal places.$)$

$$396,688\mathrm{.}50$

$$388,942\mathrm{.}50$

$$385,788\mathrm{.}50$

$$282,568\mathrm{.}50$