The Walton Toy Company manufactures four dolls and a sewing kit. It provided the following data for next year:

$\backslash$table$[[$Product$,\backslash$table$[[$Demand Next$],[$year $($units$)]],\backslash$table$[[$Selling$],[$Price per$],[$Unit$]],\backslash$table$[[$Direct$],[$Materials$]],$Direct Labor$],[$Debbie$,53,000,$$$19\mathrm{.}00,$$$4\mathrm{.}60,$$$4\mathrm{.}40$