A customer has requested that Lewelling Corporation fill a special order for $3,000$ units of product $$47$ for $$30$ a unit. While the product would be modified slightly for the special order, product $$47\text{'}$s normal unit product cost is $$22\mathrm{.}90$ :

$\backslash$table$[[$Direct materials,$$6\mathrm{.}6$