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

$\backslash$table$[[,$Product,Demand Next,Selling Price,Direct$],[,$year $($units$),$per Unit,Materials,Direct Labor$],[$Debbie$,73,000,$$$25\mathrm{.}00,$$$5\mathrm{.}00,$$$3\mathrm{.}50$