Ratliff Appliances Company makes a household appliance with model number RM$16.$ The goal for $2020$ is to reduce direct materials usage per unit. No defective units are currently produced. Manufacturing conversion costs depend on production capacity defined in terms of RM$16$ units that can be produced. The industry market size for appliances increased $10\%$ from $2019$ to $2020.$ The following additional data are available for $2019$ and $2020$:

$\backslash$table$[[,2019,2020],[$Units Produced & Sold,$33,000,37,950],[$Selling Price,$$360,$$$345$