$1$ Mcniff Corporation makes a range of products. The company's predetermined overhead rate is $$21$ per direct labor$-$hour, which was calculated using the following budgeted data:

Variable manufacturing overhead

Fixed manufacturing overhead

Direct labor$-$hours

$$72,000$

$$306,000$

$18,000$

Management is considering a special order for $750$ units of product O$96$S at $$69$ each. The normal selling price of product O$96$S is $54$:$34$ $$80$ and the unit product cost is determined as follows:

$\backslash$table$[[$Direct materials,$$42\mathrm{.}00$