Shaw is a lumber company that also manufactures custom cabinetry. It is made up of two divisions: Lumber and Cabinetry. The Lumber Division is responsible for harvesting and preparing lumber for use; the Cabinetry Division produces custom-ordered cabinetry. The lumber produced by the Lumber Division has a variable cost of $2.30 per linear foot and full cost of $3.30. Comparable quality wood sells on the open market for $6.90 per linear foot. (Enter your answers to 2 decimal places.)