Star Videos, Incorporated, produces short musical videos for sale to retail outlets. The company's balance sneet accounts ds of January $1$ are given below.

Because the videos differ in length and in complexity of production, the company uses a job$-$order costing system to determine the cost of each video produced. Studio $($manufacturing$)$ overhead is charged to videos on the basis of camera$-$hours of activity. The company's predetermined overhead rate for the year $($ $$40$ per camera$-$hour$)$ is based on a cost formula that estimated $$280,000$ in manufacturing overhead for an estimated allocation base of $7,000$ camera$-$hours. Any underapplied or overapplied overhead is closed to cost of goods sold. The following transactions were recorded for the year:

a$.$ Film, costumes, and similar raw materials purchased on account, $$219,000.$

b$.$ Film, costumes, and other raw materials issued to production, of this material was considered direct to the videos in production, and the other $15\%$ was considered indirect$).$

c$.$ Utility costs incurred $($on account$)$ in the production studio, $$81,600.$

d$.$ Depreciation recorded on the studio, cameras, and other equipment, $$94,800.$ Three$-$fourths of this depreciation related to actual production of the videos, and the remainder related to equipment used in marketing and administration.

e$.$ Advertising expense incurred $($on account$),$ $$144,000.$

f$.$ Salaries and wages paid in cash as follows: