Leno Com pa nv makes swimsuits and sells these suits directlvto retailers.Although Leno has a variety of suits. it does not make theAllBody suit used by highly skilled swimmers. The market research department believes that a strong market exists for this type of suit. The department indicates that the All-Body suit 1would sell for approximately $100. Given its experience, Leno believes the it'lll-Buadiir suit would have the following manufacturing costs. Direct materials $26 Directlabor 32 Manufacturing overhead 42 Total costs $100