St$.$ Vincent's, Inc., currently uses traditional costing procedures, applying $$821,000$ of overhead to products Beta and Zeta on the basis of direct labor hours. The company is considering a shift to activity$-$based costing and the creation of individual cost pools that will use direct labor hours $($DLH$),$ production setups $($SU$),$ and number of parts components $($PC$)$ as cost drivers. Data on the cost pools and respective driver volumes follow.

$\backslash$table$[[,\backslash$table$[[$Pool No$\mathrm{.}1],[($Driver:$]],\backslash$table$[[$Pool No$.2],[($Driver:$]],\backslash$table$[[$Pool No$.3],[($Driver:$]]],[$Product$,$DLH$),$SU$),$PC$)],[$Beta$,1,410,40,2,775],[$Zeta$,3,290,60,925],[$Pool Cost,$$167,000,$$$287,000,$$$367,000$