II$.$ Communication Corp. produces and sells $4$ models of mobile phones with different features which are coded as TEL$1,$ TEL$2,$ TEL$3$ and TEL$4.$ Sale prices of the phones are respectively $$180,$$$500,$$$320$ and $$175.$ Production capacity of the business is respectively $60\mathrm{.}000pc\frac{s}{y}$ear, $30\mathrm{.}000pc\frac{s}{?}$ year, $15\mathrm{.}000pc\frac{s}{?}$ year and $45\mathrm{.}000pc\frac{s}{?}$ year. Fixed costs total for the current year are $$9\mathrm{.}222\mathrm{.}400$ and are allocated to the goods by their revenues. Cost assumption for the goods is as follows:

$\backslash$table$[[$Direct Material,$\frac{\text{T}\text{E}\text{L}1}{\text{\$}28},\frac{\text{T}\text{E}\text{L}2}{\text{\$}140},$TEL$3,$TEL$4],[$$$28,$$$38$