At the end of October, Helen lamented the company's situation: in the middle of production of Whispering$-$T$\text{'}$s most popular longsleeve T$-$shirt, the company ran out of its usual collars, purchased from one main supplier. That supplier was also sold out. WhisperingT could get a slightly different premade collar, from a new supplier, at the same cost. So Helen went ahead with the order, hoping it wouldn't delay production or affect the quality of the shirts.

As it turned out, the new collars failed Whispering$-$T$\text{'}$s quality control testing. Stuck with unwearable T$-$shirts, the company was also in a bind with its retail outlets, which wanted more shirts to sell! The costs to produce this most recent batch of shirts is as follows.

$\backslash$table$[[$Direct material,$$75,000$