Wall Nuts, Inc. produces paneling that requires two processes, A and B, to complete. Oak is the best-selling of all the many types of paneling produced. Information related to the 40,000 units of oak paneling produced annually is shown in the following table:

Direct materials	$380,000
Direct labor
Department A (6,000 DLH x $25 per DLH)	$150,000
Department B (35,125 DLH x $16 per DLH)	$562,000
Machine Hours
Department A	24,000 MH
Department B	32,000 MH

Wall Nuts