The Multiply company makes two products, "Volume" and "Specialized".Volume is a high-volume product that accounts for most of Multiply's revenue.Specialized is made to order and shipped immediately to customers. Traditionally, Multiply has used an absorption costing system by which all overhead is allocated to the products based on their respective direct labor costs.Multiply incurs a total of $600,000 in overhead cost.

At the beginning of the current year, there was zero beginning inventory. All manufacturing costs (DL, DM, OH) are inventoriable.

Product-specific data are as follows: