The Upside Down, Inc. is a manufacturer of D'Artagnan replica stuffed animals, affectionately referred to as "Dart" by fans. The company allocates manufacturing overhead to production using a single, plantwide overhead rate based on the most appropriate cost driver for its highly automated manufacturing environment. The following information is available for the year ended December $31,1983$ :

$\backslash$table$[[$Estimated Manufacturing Overhead,$$400,000$