Located in a small town in upstate New York, Terry's Bakery operates a facility that makes pies for retail sale. The facility has the capacity to make $46,200$ pies annually. The plant has only two customers, Panama Food Mart and East Street Coffee. Annual orders for Panama total $23,100$ pies, and annual orders for East Street total $11,550$ pies. Terry's makes the pies fresh every day and carries no inventory. It also ensure that the customers only sell freshly made pies as well. Variable manufacturing costs are $$5\mathrm{.}05$ per pie, and annual fixed manufacturing costs are $$164,010.$

The pie business in this town has two seasons, summer and winter. Each season lasts exactly six months. Panama Food Mart orders $11,550$ pies in the summer and $11,550$ pies in the winter. East Street Coffee is closed in the winter and orders all $11,550$ pies in the summer.

Required:

Calculate the product cost for each season with excess capacity costs assigned to season in which it is incurred.