Stanford Metal Works produces two types of metal lamps. Stanford manufactures $19,500$ basic lamps and $6,450$ designer lamps. Its activity$-$based costing system uses two indirect$-$cost pools. One cost pool is for set up costs and the other for general manufacturing overhead. Stanford allocates set up costs to the two lamps based on setup labor$-$hours and general manufacturing overhead costs on the basis of direct manufacturing labor$-$hours. It provides the following budgeted cost information:

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Calculate the total budgeted costs of the basic and designer lamps using Stanford's activity$-$based costing system.

calculations. Round the total amounts to the nearest whole dollar and round all per unit amounts to two decimal places.$)$

Direct materials

Direct manufacturing labor

Total direct costs

$\backslash$table$[[$Basic lamps,Designer lamps,Total$],[,$Total,,unit,,Total,,unit$],[$$$,97,500,$$$,5\mathrm{.}00,$$$,77,400,$$$,12\mathrm{.}00,174,900],[195,000,,10\mathrm{.}00,,103,200,,16\mathrm{.}00,298,200],[292,500,,15\mathrm{.}00,,180,600,,28\mathrm{.}00,473,100]]$

Indirect costs of activities

Setup of lamps

General manufacturing overhead

Total indirect costs allocated

Total costs

$\backslash$table$[[,23,{400}^{TT},{1\mathrm{.}20}^{TT},129000],[,46,592,2\mathrm{.}39.,24658],[,69,992\text{'},{3\mathrm{.}59}^{\text{'}},153658],[$$$,362,492$ $ $$,{18\mathrm{.}59}^7,334258]]$