The roasted beans are sold in $10-$pound cases to grocery stores and restaurants for $ $90$ per case. Each case of roasted coffee beans requires $15$ pounds of unroasted green coffee beans. The company can purchase the green coffee$$ beans, including$$ freight$-$in and purchase$$ discounts, for $ $5\mathrm{.}00$ per pound. Each case of roasted coffee beans requires $0\mathrm{.}25$ hours of direct labor in the production process. Direct laborers are paid $ $18$ per$$ hour, which includes payroll taxes and employee benefits. The company uses machine hours to allocate its manufacturing overhead. Each case of roasted coffee beans requires $0\mathrm{.}20$ machine hours to produce. The company expects to produce $700$ comma $000$ cases of roasted coffee beans in the upcoming year. At this production$$ volume, the company expects total variable manufacturing overhead to be $ $4$ comma $200$ comma $000$ for the year. The company also expects to incur $ $35$ comma $000$ of fixed manufacturing overhead per$$ month, or $ $420$ comma $000$ for the year.

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