Sunland Chemical Corporation produces a water$-$based pest control chemical that it sells to pest control companies to manufacture as a pesticide. In $2022,$ the company incurred $$134,000$ of costs to produce $14,200$ kilograms of the chemical. The selling price of the chemical is $$19\mathrm{.}45$ per kilogram. The costs per unit to manufacture a kilogram of the chemical are presented below:

$\backslash$table$[[$Direct materials,$$3\mathrm{.}30$