Cooper Company has implemented a gain sharing compensation plan for its production employees. The plan is a Scanlon plan and the base period payroll costs are $$10,000.$ The value of production in the base period was $$100,000.$ The plan calls for labor savings to be added to$,$ or excess labor costs to be deducted from, the bonus pool each quarter. The payroll costs and value of production in each quarter of the current year were:

$\backslash$table$[[$Quarter$,$Payroll,Production$],[1,$$$9,000,$$$110,000$