Baird Incorporated makes a smartphone case that includes a battery that extends the operating life of an iPhone. The manufacturing costs per unit include $$17$ direct materials, $$18$ direct labor and $$9$ manufacturing overhead. These costs are based on a production and sales volume of $4,000$ units. Advertising costs amounted to $$29,000.$ Research and development cost for the materials used in the phone cases amounted to $$32,000.$ Companywide administrative costs amounted to $$49,000.$ Fashion design costs amounted to $$26,000.$ Baird$$s management team established the sales price at $150$ percent of GAAP$-$defined product cost.