TB Problem Qu$.13-159($Algo$)$ Part U$67$ is used in one of Broce Corporation's...

Part U$67$ is used in one of Broce Corporation's products. The company's Accounting Department reports the following costs of producing the $16,100$ units of the part that are needed every year.

$\backslash$table$[[$Direct materials,Per Unit$],[$Direct labor,$$3\mathrm{.}00$