Trombly Travel Products $($TTP$)$ manufactures and sells travel bags and accessories. TTP produces backpacks at its West Street plant. The different backpack models are identified by the primary material used: canvas, nylon, or leather. The company uses a plantwide rate based on direct labor$-$hours. The plantwide rate is $$5\mathrm{.}00$ per labor$-$hour. All direct labor at TTP is paid $$27$ per hour. Canvas and nylon backpacks are produced in Department $1.$ Leather backpacks are produced in Department $2.$ The product costs $($per backpack$)$ follow.

$\backslash$table$[[,$Canvas,Nylon,Leather$],[$Direct materials,$$22\mathrm{.}00,$$$27\mathrm{.}00,$$$37\mathrm{.}00$