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$,55,000,$$$27\mathrm{.}00,$$$4\mathrm{.}80,$$$5\mathrm{.}60$