Lomax Corporation manufactures hiking boots. For the coming year, the company has budgeted the following costs for the production and sale of $40,000$ pairs of boots:

$\backslash$table$[[,,$Budgeted,$\backslash$table$[[$Percentage of$],[$Costs per$],[$Costs Considered$]]],[$Direct materials,Budgeted Costs,Pair,Variable$],[$Direct labor,$$720,000,$$$18,100\%$