$2.$ The total of the periodical costs of a producing department in a period are as follows:

Direct Material Costs $450\mathrm{.}000$$

Direct Labor Costs $350\mathrm{.}000$$

Manufacturing Overheads $250\mathrm{.}000$$

In the production of $5\mathrm{.}032$ pieces of a special kind of handbag, the primary costs occurred as follows:

Direct Material Costs $155\mathrm{.}000$$

Direct Labor Costs $140\mathrm{.}000$$

Using the Primary cost for the allocation basis of the manufacturing overheads, compute the sale price of a handbag with a profit of $40\%$ on the cost and a profit of $30\%$ on the sale price and specify which one is better for$$the$$factory$.$