Destin Company produces water control valves, made of brass, that it sells primarily to builders for use in commercial real estate construction. These valves must meet rigid specifications $($i$.$e$.,$ the quality tolerance is small$).$ Valves that, upon inspection, get rejected are returned to the Casting Department; that is$,$ they are returned to stage $1$ of the four$-$stage manufacturing process. Rejected items are melted and then recast. As such, no new materials in Casting are required to rework these items. However, new materials must be added in the Finishing Department for all reworked valves. As the cost accountant for the company, you have prepared the following cost data regarding the production of a typical valve: