Exhibit $6$ Seligram, Inc.: Electronic Testing Operations

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Direct Labor and Machine$-$Hour Requirements $\backslash \backslash$

Actuals For One Lot

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$\backslash$hline PRODUCT & DIRECT LABOR $\backslash$$ & MAIN ROOM & MECH.ROOM & TOTAL $\backslash \backslash$

ICA & $\backslash (\backslash$$ $917\backslash )$ & $8\mathrm{.}5$ & $10\mathrm{.}0$ & $18\mathrm{.}5\backslash \backslash$

ICB & $2051$ & $14\mathrm{.}0$ & $26\mathrm{.}0$ & $40\mathrm{.}0\backslash \backslash$

CAPACITOR & $1094$ & $3\mathrm{.}0$ & $4\mathrm{.}5$ & $7\mathrm{.}5\backslash \backslash$

AMPLIFIER & $525$ & $4\mathrm{.}0$ & $1\mathrm{.}0$ & $5\mathrm{.}0\backslash \backslash$

DIODE & $519$ & $7\mathrm{.}0$ & $5\mathrm{.}0$ & $12\mathrm{.}0\backslash \backslash$

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Using the accountant's recommended system as presented in the case, please calculate and input the total reported cost of the sample IC$-$B component lot presented in Exhibit $6.$

Note that the total reported cost includes both labor and all types of overhead $($i$.$e$.,$ burden$).$

$($Note: Please round to whole dollars, and do not include commas, periods, or any other