Tungsten, Inc. manufactures both normal and premium tube lights. The company allocates manufacturing overhead using a single plantwide rate with machine hours as the allocation base. Estimated overhead costs for the year are $$108,000.$ Additional estimated information is given below.

$\backslash$table$[[,$Normal,Premium$],[$Machine hours $(MHr),27,000,50,000],[$Direct materials,$$54,000,$$$400,000$