Leno Company makes swimsuits and sells these suits directly to retailers. Although Leno has a variety of suits, it does not make the All-Body suit used by highly skilled swimmers. The market research department believes that a strong market exists for this type of suit. The deparment indicates that the All-Body suit would sell for approximately $100. Given its experience, Leno believes the All- Body suit would have the following manufacturing costs. Direct materials Direct labor $25 27 Manufacturing overhead 48 Total costs $100 (a1)