E$.$ Berg & Sons build custom$-$made pleasure bosts that range in price from $$30,000$ to $$250,000.$ For the past $30$ years, Ed Berg Sr$.,$ has determined the selling price of each boat by estimating the cost of direct materials, direct manufacturing labor, an allocated portion of total overhead $($which includes nonmanufacturing cost$),$ and adding a $20\%$ markup to the total of this cost. For example, a recent price quotation was determined as follows:

$\backslash$table$[[$Direct materials,$$10,000$