Spring Manufacturing Company makes two components identified as C$12$ and D$57.$ Selected budgetary data for $2022$ follow:

The firm expects the average wage rate to be $$25$ per hour in $2022.$ Spring Manufacturing uses direct labor hours to apply overhead. Each year the firm determines the overhead application rate for the year based on budgeted direct labor hours for the year. The firm maintains negligible Work$-$in$-$Process Inventory and expects the cost per unit for both beginning and ending inventories of finished products to be identical.

$\backslash$table$[[,$Factory Overhead$],[$Information$,],[$Indirect materials$-$variable,$$1,000$