Witt Recreation Company $($WRC$)$ makes e$-$bikes. The company currently manufactures two models, the Coaster and the Traveler, in one of the WRC factories. Both models require the same assembling operations. The difference between the models is the cost of materials. The following data are available for the second quarter.

$\backslash$table$[[,$Coaster,Traveler,Total$],[$Number of bikes assembled,$750,450,1,200],[$Materials cost per bike,$$638,$$$1,214,],[$Other costs:,,,$],[,$ Direct labor,,,$$313,800$