Shaker Stairs Co$.$ designs and builds factory$-$made premium wooden stairways for homes. The manufactured stairway components $($spindles$,$ risers, hangers, hand rails$)$ permit installation of stairways of varying lengths and widths. All are of white oak wood. Budgeted manufacturing overhead costs for the year $2020$ are as follows.

$\backslash$table$[[$Overhead Cost Pools,Amoun

t$],[$Purchasing$,$$$75,000$