Superior Plastics manufactures plastic roof tiles using a combination of recycled plastic products and virgin material. The Tiles are prepared through two processes. Process I involves shredding and heating the materials. Direct Materials are added at various points during Process $1.$ Process $2$ involves adding the specific pigments and anti$-$fungus and mildew$-$cancelling agents and filling of the molds. The information presented below is for process $1.$ The organization uses the First In First Out method for inventory valuation.

$\backslash$table$[[,\backslash$table$[[$Physical$],[$units$],[150,000]],\backslash$table$[[$Direct$],[$Materials$],[$$$245,000$