Puppy Co$.$ produces plush pumpkin dresses for puppies. They sell this product at $40\%$

margin to the wholesaler, who sells the product at a $60\%$ margin to the retailer. The retailer then

sell this product at a $30\%$ markup.The plush pumpkins retail for $$26.$ What is the variable cost of

producing a plush pumpkin dress for Puppy Co$?$