Rey Custom Electronics $($RCE$)$ sells and installs complete security, computer, audio, and video systems for homes. On newly constructed homes it provides bids using time$-$and$-$material pricing. The following budgeted cost data are available.

$\backslash$table$[[,\backslash$table$[[$Time$],[$Charges$]],\backslash$table$[[$Material$],[$Loading$],[$Charges$]]],[$Technicians$\text{'}$ wages and benefits,$$132,500,-],[$Parts manager's salary and benefits,:,$$33,200$