Northwood Company manufactures basketballs. The company has a ball that sells for $$35.$ At present, the ball is manufactured in a small plant that relies heavily on direct labor workers. Thus, varlable expenses are high, totaling $$24\mathrm{.}50$ per ball, of which $70\%$ is direct labor cost

Last year, the company sold $57,000$ of these balls, with the following results:

$\backslash$table$[[$Sales balls$),$$$1,995,000$