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Clearview Window Company manufactures windows for the home$-$building industry. The window frames are produced in the Frame Division. The frames are then transferred to the Glass Division, where the glass and hardware are installed. The company's best$-$selling product is a three$-$by$-$four$-$foot, double$-$paned operable window.

The Frame Division also can sell frames directly to custom home builders, who install the glass and hardware. The sales price for a frame is $$180.$ The Glass Division sells its finished windows for $$400.$ The markets for both frames and finished windows exhibit perfect competition.

The standard variable cost of the window is detailed as follows:

$\backslash$table$[[,\backslash$table$[[$Frame$],[$Division$]],\backslash$table$[[$Glass$],[$Division$]]],[$Direct material,$$32,$$$58**$

Duo Company manufactures two products, Uno and Dos. Contribution margin data follow.

$\backslash$table$[[$Unit sales,$\backslash$table$[[\backslash$table$[[$Uno$],[$$$13\mathrm{.}00$