Pharoah, Inc. has recently started the manufacture of Tri$-$Robo, a three$-$wheeled robot that can scan a home for fires and gas leaks and then transmit this information to a smartphone. The cost structure to manufacture $20,600$ Tri$-$Robos is as follows:

$\backslash$table$[[$Cost$,],[$Direct materials $($ $$52$ per robot$),$$$1,071,200$