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$,,71,000,$$$17\mathrm{.}50,$$$4\mathrm{.}80,$$$3\mathrm{.}20$