A company's predetermined overhead rate is $$28$ per direct labor hour, which was calculated using the following budgeted data:

Variable manufacturing overhead

$$180,000$

Fixed manufacturing overhead

$$380,000$

Direct labor hours

$20,000$

Management is considering a special order for $200$ units of product $V86$ at $$122$ each. The normal selling price of product V$86$ is $$149$ and the unit product cost is determined as follows:

Direct materials

Direct labor

Variable manufacturing overhead

Unit product cost

$\backslash$table$[[$$$67\mathrm{.}00$