Luxury Body inc has a new promotional program that offers a tree gif wrapping service for its customers. Luxury's customer service division has practical capacity to wrap $8,000$ gifts at a budgeted fixed cost of $$6,800$ each month. The budgeted variable cost to gifl wrap an item is $$0\mathrm{.}25.$ Although the service is free to customers, a gift wrapping service cost allocaton is made to the division whore the item was purchased The customer service division reported the following for the most recent month.