Kauai Tools Inc. is planning to invest in new manufacturing equipment to make a new garden tool. The new garden tool is expected to generate additional annual sales of $6,000$ units at $$34$ each. The new manufacturing equipment will cost $$84,500$ and is expected to have a $10-$year life and a $$6,500$ residual value. Selling expenses related to the new product are expected to be $4\%$ of sales revenue. The cost to manufacture the product includes the following on a per$-$unit basis:

$\backslash$table$[[$Direct labor,$$5\mathrm{.}80$