At the end of October, Lisa lamented the company's situation: in the middle of production of Sage$-$T$\text{'}$s most popular long$-$sleeve T$-$shirt,

the company ran out of its usual collars, purchased from one main supplier. That supplier was also sold out. Sage$-$T could get a slightly

different premade collar, from a new supplier, at the same cost. So Lisa 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 Sage$-$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.