Crane Fiber Company is the creator of Y$-$Go$,$ a technology that weaves silver into its fabrics to kill bacteria and odor on clothing while managing heat. Y$-$Go has become very popular in undergarments for sports activities. Operating at capacity, the company can produce $1,065,000Y-$Go undergarments a year. The per unit and the total costs for an individual garment when the company operates at full capacity are as follows.

$\backslash$table$[[,$Per,Total$],[$Direct materials,$$2\mathrm{.}04,$$$2,172,600$