St$.$ Vincent's, Inc., currently uses traditional costing procedures, applying $$1,029,000$ 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$[[$Product$,\backslash$table$[[$Pool No$\mathrm{.}1],[($Driver: DLH$)]],\backslash$table$[[$Pool No$.2],[($Driver: SU$)]],\backslash$table$[[$Pool No$.3],[($Driver: PC$)]]],[$Beta$,1,700,50,2,550],[$Zeta$,3,300,60,810],[$Pool Cost,$$250,000,$$$275,000,$$$504,000$