Exercise $5-11$A $($Algo$)$ Allocating facility$-$level costs and a product elimination decision LO $5-3$

Zachary Boards produces two kinds of skateboards. Selected unit data for the two boards for the last quarter follow:

$\backslash$table$[[$Production costs,Basco Boards Shimano Boards,$],[$Direct materials,$$25\mathrm{.}90,$$$39\mathrm{.}80$