Marigold Inc. is planning to invest in new manufacturing equipment to make a new garden tool. The garden tool is expected to generate additional annual sales of $9,900$ units at $$42$ each. The new manufacturing equipment will cost $$171,500$ and is expected to have a $10-$year life and $$13,100$ residual value. Selling expenses related to the new product are expected to be $5\%$ of sales revenue. The cost to manufacture the product includes the following on a per$-$unit basis:

$\backslash$table$[[$Direct labor,$$7\mathrm{.}10$