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

$\backslash$table$[[,$Demand Next,Selling Price,Direct,$],[$Deboluct$,$year $($units$),$per Unit,Materials,Direct Labor$],[$Trish$,55,000,$$$27\mathrm{.}00,$$$4\mathrm{.}80,$$$5\mathrm{.}00$