Sandhill, Inc. has recently started the manufacture of Tri$-$Robo, a three$-$wheeled robot that can scan a home for fires and gas leaks and then transmit this information to a smartphone. The cost structure to manufacture $19,900$ Tri$-$Robos is as follows.

$\backslash$table$[[$Direct materials $($$$49$ per robot$),$Cost$],[$Direct labor $($$$39$ per robot$),$$$975,100$