Carla Vista, Inc. has recently started the manufacture of Tri$-$Robo, a three$-$wheeled robot that can scan a home for fires and gas leaks and then transmit this information to a smartphone. The cost structure to manufacture $20,900$ Tri$-$Robos is as follows.

$\backslash$table$[[,$Cost$],[$Direct materials $($$$52$ per robot$),$$$1,086,800$