Problem $3(35$ Points$)$: $($You must show your work for credit.$)$

Debancr Corporation uses a job$-$order costing system with a single plantwide predetermined overhead rate based on direct labor$-$hours. The company based its predetermined overhead rate for the current year on the following data:

$\backslash$table$[[$Total direct labor$-$hours,$45,000],[$Total fixed manufacturing overhead cost,$$166,500$