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Highland Industries makes custom yachts using a job cost accounting system. In anticipation of a busy year for 2015, Highland's accountant estimated the following overhead costs for 2015: In the past, Highland has used direct labor hours to allocate overhead to the various yacht building jobs and they anticipate using the same for 2015. Highland anticipates using a total of 52,000 direct labor hours in 2015. At the beginning of 2015, Highland had no yachts in process or finished but did have $202,000 in raw materials left over from 2014. During 2015, Highland began work on 5 yachts (A, B, C, D, E). They also purchased and paid for $4, 355,000 in raw materials. According to purchase requisitions filed by yacht the materials directly used by each yacht was as follows: A-$478, 250 B-$946, 050 C-$1, 434, 300 D-$762, 900 E-$156, 800