Trombly Travel Products $($TTP$)$ manufactures and sells travel bags and accessorles. TTP produces backpacks at its West Street plant The different backpack models are identified by the primary materlal used: canvas, nylon, or leather. The company uses a plantwide rate based on direct labor$-$hours. The plantwide rate is $$5\mathrm{.}00$ per labor$-$hour. All direct labor at TTP is paid $$44$ 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,$$39\mathrm{.}00,$$$44\mathrm{.}00,$$$54\mathrm{.}00$