Jean and Tom Perritz own and manage Happy Home Helpers, Inc. $(HHH),$ a house$-$cleaning service. Each cleaning $($cleaning one house one time$)$ takes a team of three house cleaners about $2\mathrm{.}1$ hours. On average, $HHH$ completes about $21,000$ cleanings per year. The following total costs are associated with the total cleanings:

$\backslash$table$[[$Direct materials,$$60,900$