Sunland Clothing Company manufactures its owndesigned and labeled athletic wear and sells its products through catalog sales and retail outlets. While Sunland has for years used activity$-$based costing in its manufacturing activities, it has always used traditional costing in assigning its selling costs to its product lines. Selling costs have traditionally been assigned to Sunland's product lines at a rate of $70\%$ of direct materials costs. Its direct materials costs for the month of March for Sunland's "high$-$intensity" line of athletic wear are $$401,000.$ The company has decided to extend activity$-$based costing to its selling costs $($for internal decision$-$making only$).$ Data relating to the "high$-$intensity" line of products for the month of March are as follows.