Question $1(20$ marks$)$

Auto Innovations Inc. is a car manufacturing company. Steel is a primary material used in car manufacturing, particularly for the vehicle's body and chassis. The quality of the steel can greatly affect the durability and safety of the car. For the manufacturing overhead costs, the largest part is electricity costs. The manufacturing process uses a lot of electricity for running machinery. The company uses a job$-$costing system under which indirect costs are allocated to different jobs based on direct labour hours. At the end of $2023,$ Auto Innovations expect the indirect costs in $2024$ to be $$7,500,000.$ However, the actual indirect costs incurred in $2024$ are $$8,000,000,$ which are much higher than expected. The following table shows more information for $2024$:

$\backslash$table$[[$Direct material costs $-$ Job $101,$$$640,000$