Wehrs Corporation has received a request for a special order of $8,700$ units of product K$19$ for $$45\mathrm{.}60$ each. The normal selling price of this product is $$50\mathrm{.}70$ each, but the units would need to be modified slightly for the customer. The normal unit product cost of product K$19$ is computed as follows:

$\backslash$table$[[$Direct materials,$$16\mathrm{.}40$