Flash E$-$Card Manufacturing manufactures software parts for the computer software systems that produce e$-$cards. The Flash II part is currently manufactured in the Computer Department. The Data Department also produces the part and the plant has excess capacity to produce the Flash II part. The current market price of the Flash II part is $$1,400.$ The managerial accountant reported the following manufacturing costs and variable expense data:

$\backslash$table$[[$Flash E$-$Card Manufacturing$],[,$Manufacturing Costs and Variable Expense Report$],[,$Flash Component$],[$Direct materials,$$760$