Luxor Corp produces particle boards. Each board is produced by the fabricating department and each board is made up of $80$ kilograms of particle material.

Annually $30,000$ particle boards are produced and sold. The fabricating department sells $50\%$ of the particle boards to the outside market for $$150$ each and the remaining $50\%$ to the assembly department. The assembly department uses the particle board to make office furniture. The fabricating department charges the assembly department $$44$ per particle board $($the variable cost of $1$ particle board$).$

Since the particle department has excess capacity, they sometimes accept one$-$time special orders. In these cases, retooling and dyes are not an incremental cost of producing one more particle board.

$\backslash$table$[[\backslash$table$[[$Variable costs per particle board; one$],[$particle board is $80$ kilograms$]],],[$Direct materials,$$15\mathrm{.}00$