Jelkin Corporation is a processor of apples. The manufacturing facility has two divisions: the puree division and the finishing division. As apples arrive at the facility, the puree division cleans and purees the apples into a smooth sauce. The apple sauce may be packaged in the puree division and sold on the wholesale market for $$22$ a batch, or transferred to the finishing division where it is packaged in glass jars and sold to grocery stores for $$35$ per batch. Jelkin is able to produce $400,000$ batches per year and reports the following costs per batch:

$\backslash$table$[[,\backslash$table$[[$Puree$],[$Division$]],$Finishing Division$],[$Direct material cost,$$8\mathrm{.}00,$$$6\mathrm{.}00$