Wehrs Corporation has received a request for a special order of $8,500$ units of product $K19$ for $$45\mathrm{.}40$ each. The normal selling price of this product is $$50\mathrm{.}50$ each, but the units would need to be modified slightly for the customer. The normal unit product cost of product $K19$ is computed as follows:

$\backslash$table$[[$Direct materials,$$16\mathrm{.}20$