The company's actual direct materials cost is $$334,800$ for Procedure $1.$ Determine the actual cost of direct labor, direct materials, and overhead for each procedure, and the total cost of production for each procedure.

Cost makeup of Procedure $1$:

$\backslash$table$[[$Direct Labor,$],[$Direct Materials,$],[$Overhead$,],[$Total$,]]$

Cost makeup of Procedure $2$:

Direct Labor

Direct Materials

Overhead

Total

$3.$ The compary is planning a CSR initiative to reuse some of the indirect materials used in production during Procedure $2.$ These indirect materials normally makeup $50\%$ of the overhead cost for Procedure $2,$ but the CSR initiative would reduce the usage of indirect materials. Determine what the maximum new cost of these indirect materials could be for Procedure $2$ if this $CSR$ initiative is expected to enable the company to meet its target gross profit percentage $($holding all other costs constant$).$