Heels Manufacturing expects to make $150,000$ pairs

of designer shoes during $2024.$ The company plans

to produce $12,000$ pairs in January, $14,000$ pairs in

February, and $10,000$ pairs in March. Materials cost

should be $$12/$ unit and direct labor should be $$10$

per unit. Required: Show the total cost of the shoes

in each of the months if the annual factory

overhead of $$600,000$ is allocated based on units

produced.