Franklin Chairs, Incorporated makes two types of chairs. Model Diamond is a high$-$end product designed for professional offices. Model Gold is an economical product designed for family use. Jane Silva, the president, is worried about cut$-$throat price competition in the chairs market. Her company suffered a loss last quarter, an unprecedented event in its history. The company's accountant prepared the following cost data for Ms$.$ Silva:

$\backslash$table$[[$Category$,$Estimated Cost$],[\backslash$table$[[$Unit level$],[$Batch level$],[$Product level$],[$Facility level$]],,\backslash$table$[[$$$267,900$