Question $1.$ Stow$-$n$-$Go makes standard and specialty briefcases. Standard briefcases are made from leather lined with fabric and are a high$-$quality item that has sold well for many years. Standard briefcases sell for $$36$ per unit. Last year the company expanded their product line to produce specialty briefcases. These are made from fine synthetic materials, imprinted with the buyer's name. Specialty briefcases gell for $$40$ per unit. Most of the cutting and stitching is done by automated machines. These machines are used to a much lesser degree on standard briefcases. The following are the current DM and DL costs for the briefcases:

$\backslash$table$[[,,$Standard,,Specialty$],[$Units produced each month,,$10,000,,2,500],[$Direct materials,,$$20,,$$$17\mathrm{.}50$