$4(16$ points$)$ Reserge Corp. makes $4,000$ units of part SG$2,$ a component part used in the company's products, each year. The company's Accounting Dept. reports the following costs of producing $8,000$ units of the SG$2$:

$4,000$

$\backslash$table$[[$Direct materials,Per Unit$],[$Direct labor,$$8\mathrm{.}00$