Maxey & Sons manufactures two types of storage cabinets$-$Type A and Type B$-$and applies manufacturing overhead to all units at the rate of $$80$ per machine hour. Production information follows.

$\backslash$table$[[$Descriptions$,$Type A$,$Type B$],[$Anticipated volume $($units$),8,000,15,000],[$Direct$-$material cost per unit,$$35,$$$60$