Oakland Precision Products $($OPP$)$ manufactures and sells a variety of scales for the kitchen and office. OPP sells primarily to kitchenware stores, discount stores, and so on$.$ Two of the scales it produces for kitchen use are the Cook and Baker. The Cook is a basic food scale. The Baker has a greater capacity and special features that facilitate adjusting baking recipes for more or fewer people. The following information is available:

$\backslash$table$[[$Costs per unit,Cook,Baker$],[$Direct materials,$$1\mathrm{.}60,$$$14\mathrm{.}40$