Sheffield Welding rebuilds spot welders for manufacturers. The following budgeted cost data for $2025$ is available for Sheffield.

$\backslash$table$[[\backslash$table$[[$Time$],[$Charges$]],\backslash$table$[[$Material$],[$Loading$],[$Charges$]],],[$Technicians$\text{'}$ wages and benefits,$$211,700,-],[$Parts manager's salary and benefits,,$$39,300$