West State Furniture $($WSF$)$ manufactures desks and desk chairs using two departments within a single facility. The West Dep produces the desks, and the State Department produces the chairs. WSF uses plantwide allocation to allocate its overhead $t$ products. Direct materials cost is the allocation base. The rate used is $60$ percent of direct materials cost. Last year, revenue, materials, and direct labor were as follows.

$\backslash$table$[[,$Desks,Chairs$],[$Sales revenue,$$1,125,000,$$$990,000$