TufStuff, Incorporated, sells a wide range of drums, bins, boxes, and other containers that are used in the chemical industry. One of the company's products is a heavy$-$duty corrosion$-$resistant metal drum, called the WVD drum, used to store toxic wastes. Production is constrained by the capacity of an automated welding machine that is used to make precision welds. A total of $2,380$ hours of welding time is available annually on the machine. Because each drum requires $0\mathrm{.}4$ hours of welding machine time, annual production is limited to $5,950$ drums. At present, the welding machine is used exclusively to make the WVD drums. The accounting department has provided the following financial data concerning the WVD drums:

$\backslash$table$[[,,],[,$WVD Drums,$],[$Selling price per drum,,$],[$Cost per drum:,$$52\mathrm{.}02\mathrm{.}00,],[$Direct materials,$7\mathrm{.}40,],[$Direct labor $($ $$37$ per hour$),15\mathrm{.}90,],[$Manufacturing overhead,$33\mathrm{.}60,109\mathrm{.}00],[$Selling and administrative expense,,$$116\mathrm{.}00$