Coram Audio makes wireless headphones. Each pair of headphones comes with a travel case. Since its founding, Coram has manufactured its own travel cases. Recently, Holmur Travel Gear $($HTG$),$ a local outfitter that manufactures and sells backpacks, tent cases, and so on$,$ contacted Coram and proposed that they produce the headphone travel cases. Based on management experience, Coram's cost per travel case is as follows $($based on annual production of $40,600$ units$).$

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