Baird Manufacturing Company produces a component part of a top secret military communication device. Standard production and cost data for the part, Product $x,$ follow:

$\backslash$table$[[$Planned production,$26,000$ units$],[$Per unit direct materials,$2\mathrm{.}90$ poundse $2\mathrm{.}40$ per pound$],[$Per unit direct labor,$2\mathrm{.}70$ hourse $9\mathrm{.}00$ per hour$],[$Total estimated fixed overhead costs,$$603,200$