Connelly Incorporated, a manufacturer of quality electric ice cream makers, has experienced a steady growth in sales over the past few years. Because her business has grown, Jan DeJaney, the president, believes she needs an aggressive advertising campaign next year to maintain the company's growth. To prepare for the growth, the accountant prepared the following data for the current year:

$\backslash$table$[[\backslash$table$[[$Direct labor$],[$Direct materials$],[$Variable overhead$]],\backslash$table$[[$$$23\mathrm{.}00$