The November production of KMP$$s Nyamata Division consisted of batch P$25(3,400$ professional basketballs$)$ and batch S$33(6,000$ scholastic basketballs$).$ Each batch was started and finished during November, and there was no beginning or ending work in process. Costs incurred were as follows:

Direct Material:

Batch P$25,$ $$105,400,$ including $$8,500$ for packaging material; batch S$33,$ $$90,000.$

Conversion Costs:

Preparation Department, predetermined rate of $$5\mathrm{.}60$ per unit; Finishing Department, predetermined rate of $$6\mathrm{.}00$ per unit; Packaging Department, predetermined rate of $$0\mathrm{.}80$ per unit. $($Only the professional balls are packaged. Compute the november product cost for each type of basketball.