total of $240$ pre$-$packaged servings of ice cream. Annie's' average ingredient and packaging costs $($including cup, lid, spoon, and stickers$)$ are $$1\mathrm{.}50$ per serving. It would cater the event with one manager, whose is paid an annual salary of $$40,000($or an average of $$20\mathrm{.}00$ per hour$),$ and two additional employees who are paid $$8\mathrm{.}00$ per hour. The wedding party expects Annie's staff to remain on$-$site for two hours to serve ice cream. The round$-$trip drive time to the event plus the tent setup and breakdown time is $1\mathrm{.}50$ hours. The wedding is $40$ miles round$-$trip and the company pickup truck's diesel fuel, diesel exhaust fluid, and oil expenses are $$0\mathrm{.}75$ per mile.

The manager catering the wedding would also spend $3\mathrm{.}5$ hours manufacturing the ice cream for the picnic and portioning it into six$-$ounce paper cups. He would be assisted by one employee for two hours who would apply a branded flavor sticker and an ingredient label before securing one lid on each cup of ice cream. The company can fulfill the order with its existing capacity and has gathered the following information with respect to its annual fixed overhead:

$\backslash$table$[[$In$-$store Manufacturing overhead $($e$.$g$.,$ equipment,$$48,000$