Wehrs Corporation has received a request for a special order of $9,500$ units of product K$19$ for $$47\mathrm{.}00$ each. The normal selling price of this product is $$52\mathrm{.}10$ 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,$$17\mathrm{.}80$