Brandon's Boards makes reasonably high$-$end skateboards which sell for $$550$ each. The production process is fairly simple and involves assembling components purchased from various suppliers. Since each skateboard only takes two hours to assemble, there is essentially no work$-$in$-$process inventory.

Costs for the skateboard components are:

$\backslash$table$[[$Deck$,,],[,$$$50\mathrm{.}00,],[$Trucks$,$$$50\mathrm{.}00,],[$Wheels$,40\mathrm{.}00,],[$Bearings$,35\mathrm{.}00,],[$Bolts$,$ etc.,$15\mathrm{.}00,],[$Hardware package $-$ net,,$140\mathrm{.}00],[,$Total,$$190\mathrm{.}00$