Zuki Motors Industries makes two motor parts, Brake and Clutch. The company pays their employees $$20$ per hour and allocates variable overhead at $$8$ per direct labor hour. Other information regarding these two parts are as follows.

$\backslash$table$[[,$Brake,Clutch$],[$Direct materials per unit,$$8\mathrm{.}00,$$$10\mathrm{.}10$