At the end of October, Mary lamented the company's situation: in the middle of production of Shamrock$-$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. Shamrock$-$T could get a slightly different premade collar, from a new supplier, at the same cost. So Mary 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 Shamrock$-$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,$$72,000$