Comm Devices $($CD$)$ is a division of Ayayai Communications, Inc. CD produces restaurant pagers and other personal communication devices. These devices are sold to other Ayayai divisions, as well as to other communication companies. CD was recently approached by the manager of the Personal Communications Division regarding a request to make a special emergency$-$response pager designed to receive signals from anywhere in the world. The Personal Communications Division has requested that CD produce $10,500$ units of this special pager. The following facts are available regarding the Comm Devices Division.

$\backslash$table$[[$Selling price of standard pager,$$101$