Windward Chemicals produces a product using a process that allows for substitution between two materials, Sol$-1$ and Sol$-2.$ The company has the following direct materials data for its product:

$\backslash$table$[[$Standard costs for one unit of output,,,$],[$Sol$-1,60$ units of input at$,$$$5\mathrm{.}40,],[$Sol$-2,120,$units of input at$,$$$8\mathrm{.}10$