with the provincial government, Sweet Acacia Ltd$.$ analyzes the chemical and bacterial composition of well water in various municipalities in the interior of British Columbia. The contract price is $$25\mathrm{.}40$ per test performed. The normal volume is $10,000$ tests per month. Each test requires two testing kits, which have a standard price of $$3\mathrm{.}75$ each. Direct labour to perform the test is $10$ minutes at $$22\mathrm{.}80$ per hour. At normal volume, the overhead costs are as follows:

$\backslash$table$[[$Variable overhead costs$],[$Indirect labour,$$18,000,],[$Utilities$,3,000,],[$Labour$-$related costs,$16,000,],[$Laboratory maintenance,$8,000,$$$45,000$