A cost analyst for Stamper Manufacturing Company has assembled the following data about the Model $24$ stamp pad:

$$ The piece of sheet metal from which $7$ pad cases can be made costs $$0\mathrm{.}16.$

$$ This amount is based on the number of sheets in a $4,600-$pound bundle of sheet metal, which is the usual purchase quantity.

$$ The foam pad that is put in the case costs $$0\mathrm{.}06,$ based on the number of pads that can be cut from a large roll of foam.

$$ Production standards, based on engineering analysis recognizing attainable performance, provide for the manufacture of $1,650$ pads by $6$ workers in an eight$-$hour shift. The standard direct labor pay rate is $$10\mathrm{.}2$ per hour.

$$ Manufacturing overhead is applied to units produced using a predetermined overhead application rate of $$19\mathrm{.}0$ per direct labor hour, of which $$5\mathrm{.}6$ per hour is fixed manufacturing overhead.

Required:

a$.$ Calculate the standard absorption cost of a package of $11$ stamp pads.

b$.$ Stamper Manufacturing Company's management is considering a special promotion that would result in increased sales of $2,300$ packages of $11$ pads per package. Calculate the cost per package that is relevant for this analysis.

Note: For all requirements, do not round intermediate calculations. Round final answer to $2$ decimal places.

A$.$ Standard absorption cost per package? $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$

B$.$ Relevant cost per package? $\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_$