Draw a product structure diagram from the bill of material for an Xavier skateboard shown below. Assuming a $10\%$ profit margin, how should the Xavier be priced?

Level Item Quantity Price

$0----$ Skateboard $1$

$-1---$ Deck $1$ $$54\mathrm{.}90$

$-1---$ Grip tape $1$ $$4\mathrm{.}95$

$-1---$ Wheel assembly $2$

$--2--$ Wheels $2$ $$8\mathrm{.}95$

$--2--$ Bearings $4$ $$4\mathrm{.}95$

$--2--$ Truck $1$ $$33\mathrm{.}90$

$-1---$ Nuts and bolts $4$ $$1\mathrm{.}99$

$-1---$ Riser $2$ $$3\mathrm{.}95$