A customer has requested that Lewelling Corporation fill a special order for $2,700$ units of product $$47$ for $$33$ a unit. While the product would be modified slightly for the special order, product S$47\text{'}$s normal unit product cost is $$18\mathrm{.}40$ :

$\backslash$table$[[$Direct materials,$$5\mathrm{.}10$