Wehrs Corporation has received a request for a special order of $9,800$ units of product $K19$ for $$47\mathrm{.}50$ each. The normal selling price of this product is $$52\mathrm{.}60$ each, but the units would need to be modifled slightly for the customer. The normal unit product cost of product K$19$ is computed as follows:

$\backslash$table$[[$Direct materials,$$18\mathrm{.}30$