The Jordan Company manufacturers only one type of shoe and has two divisions, the Sole Division and the Assembly Division The Sole Division manutactures soles and then them to retaiers The market price tor te Assemby Dwson to puttase a par of scies s$40 Foedcosts are per par 100000 Sole's costs per pair of soes are 58 Drect maberias Direct labor Division od cot 32 Assembly's coots per completed pi of $10 Direct labor Vanabie ovemead Division fodcon