Tyrene Products manufactures recreational equipment. One of the company's products, a skateboard, sells for $30. The skateboards are manufactured in an antiquated plant that relies heavily on direct labour workers. Thus, variable costs are high, totalling $18.00 per skateboard, of which 60% is direct labour cost. Over the past year the company sold 50,000 skateboards, with the following operating results: 6:00 pm