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 $19,800$ Tri$-$Robos is as follows.

$\backslash$table$[[$Direct materials $($$$51$ per robot$),$Cost$],[$Direct labor $($$$40$ per robot$),$$$1,009,800$