Maxey & Sons manufactures two types of storage cabinets $-$ Type A and Type B$-$and applies manufacturing overhead to all units at the rate of $$120$ per machine hour. Production information follows.

$\backslash$table$[[,$Type A$,$Type B$],[$Antscipated volume $($units$),24,000,45,000],[$Direct$-$material cost per unit,$$28,$$$42$