SCCCD Company reports the following information regarding its production cost:

$\backslash$table$[[\backslash$table$[[$Units$],[$produced$]],],[66,000,$units$],[$Direct$,],[$labor $$3\mathrm{.}00,\backslash$table$[[$per$],[$unit$]]],[\backslash$table$[[$Direct$],[$materials $$9\mathrm{.}50$