Williams Incorporated produces a single product, a part used in the manufacture of automobile transmissions. Known for its quality and performance, the part is sold to luxury auto manufacturers around the world. Because this is a quality product, Williams has some flexibility in pricing the part. The firm calculates the price using a variety of pricing methods and then chooses the final price based on that information and other strategic information. A summary of the key cost information follows. Williams expects to manufacture and sell $58,000$ parts in the coming year. While the demand for Williams's part has been growing in the past $2$ years, management is not only aware of the cyclical nature of the automobile industry, but also concerned about market share and profits during the industry's current downturn.

$\backslash$table$[[$Variable manufacturing,Total Costs$],[$Variable selling and administrative,$$4,664,000$