Carreker, Inc., has a number of divisions, including the Alamosa Division, producer of surgical blades, and the Tavaris Division, a manufacturer of medical instruments.

Alamosa Division produces a $2\mathrm{.}6cm$ steel blade that can be used by Tavaris Division in the production of scalpels. The market price of the blade is $$21.$ Cost information for the blade is:

$\backslash$table$[[$Variable product cost,$$9\mathrm{.}70$