Vaughn, Inc. produces two types of gas grills: a family model and a deluxe model. Vaughn's controller has decided to use a plantwide overhead rate based on direct labor costs. The president of the company recently heard of activity$-$based costing and wants to see how the results would differ if this system were used. Two activity cost pools were developed: machining and machine setup. Presented below is information related to the company's operations:

$\backslash$table$[[,$Family Model,Deluxe Model$],[$Direct labor costs,$$73,800,$$$147,600$