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

Because the videos differ in length and 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 based on camera$-$hours of activity. The company's predetermined overhead rate for the year is based on a cost formula that estimated $$360,000$ in manufacturing overhead for an estimated allocation base of $9,000$ camera$-$hours. The following transactions occurred during the year:

a$.$ Film, costumes, and similar raw materials purchased on account, $$197,000.$

b$.$ Film, costumes, and other raw materials used in production, $$212,000(85\%$ of this material was direct to the videos in production, and the other $15\%$ was indirect$).$

c$.$ Utility costs incurred in the production studio, $$84,000.$

d$.$ Depreciation on the studio, cameras, and other equipment, $$96,000.$ Three$-$fourths of this depreciation related to production of the