Plana Computar Company has been purchasing carrying cases for its portable computers at a purchase price of $$55$ per unit. The company. which is curnently operating below full capacity, charges factory overhead to production at the rate of $45\%$ of direct labor cost. The unit costs to produce comparable carrying cases are expected to be as follows:

$\backslash$table$[[$Direct materials,$$27\mathrm{.}00$