Mcfarlain Corporation is presently making part U$98$ that is used in one of its produ$$ts$.$ A total of $6,000$ units of this part are produced and used every year. The company's Accounting Department reports the following costs of producing the part at this level of activity:

$\backslash$table$[[,\backslash$table$[[$Per$],[$Unit$]]],[$Direct materials,$$3\mathrm{.}50$