Piper Recreational Vehicles $($PRV$)$ modifies vans into recreational vehicles. PRV offers two models, the XC$-2$ and XC$-6,$ which differ in the quality of the basic van and the workmanship and machining detail that are used. The following data reflect expected operations for the next year.

$\backslash$table$[[,$XC$-2,$XC$-6,$Total$],[$Number assembled,$55,49,104],[$Materials cost per RV$,$$$40,050,$$$70,050,],[$Other costs:,,,$],[$Direct labor,,,$$955,550$