ohnson Industries received a contract to develop and produce four high$-$intensity long$-$distance receiver$/$transmitters for cellular telephones. The first took $2,600$ labor hours and $$45,000$ worth of purchased and manufactured parts; the second took $1,520$ labor hours and $$33,540$ in parts; the third took $1,320$ labor hours and $$30,860$ in parts; and the fourth took $1,090$ labor hours and $$28,675$ in parts.