Flounder Company makes swimsuits and sells these suits directly to retailers. Although Flounder has a variety of suits, it does not make the Performance suit used by highly skilled swimmers. The market research department believes that a strong market exists for this type of suit. The department indicates that the Performance suit would sell for approximately $$100.$ Given its experience, Flounder believes the Performance suit would have the following manufacturing costs.

$\backslash$table$[[$Direct materials,$$26$