Star Videos, Incorporsted, produces short musical videos for sale to retsil outlets. The company's balance sheet accounts as of January $1$ are given below.

Because the videos differ in length and in complexity of production, the compony uses a job$-$order costing system to determine the cost of each video produced. Studio $($manufacturing$)$ overhead is charged to videos on the bosis of camers$-$hours of activity. The compsny's predetermined overhesd rate for the yes $($ $$40$ per comers$-$hour$)$ is bssed on a cost formuls that estimsted $$280,000$ in manufacturing overhead for an estimated allocation bsse of $7,000$ camera$-$hours. Any underapplied or overapplied overhead is closed to cost of goods sold. The following transections were recorded for the year:

a$.$ Film, costumes, and similar raw materials purchased on account, $$183,000.$

b$.$ Film, costumes, and other row materials issued to production, $$226,000(85\%$ of this material was considered direct to the videos in production, and the other $15\%$ wos considered indirect$).$

c$.$ Utility costs incurred $($on account$)$ in the production studio, $$84,000.$

d$.$ Depreciation recorded on the studio, comerss, and other equipment, $$102,800.$ Three$-$fourths of this deprecistion related to actual production of the videos, and the remsinder related to equipment used in marketing and odministration.

e$.$ Advertising expense incurred $($on account$),$ $$150,500.$

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

Direct labor $($actors and directors$)$

$\backslash$table$[[$Indirect labor $($carpenters to build sets, costune$,$$$95,280$