Northwood Company manufactures a basketball selling for $$25$ per unit in a small plant heavily relying on direct labor workers. Thus, variable expenses are high, totaling $$15\mathrm{.}00$ per ball, of which $60\%$ is direct labor cost.

Last year, the company sold $34,250$ balls, with the following results:

Sales $(34,250$ balls$)$ $ $856,250$