Rooney Incorporated makes a smartphone case that includes a battery that extends the operating life of an iPhone. The manufacturing costs per unit include $$13$ direct materials, $$14$ direct labor and $$7$ manufacturing overhead. These costs are based on a production and sales volume of $5,000$ units. Advertising costs amounted to $$28,000.$ Research and development cost for the materials used in the phone cases amounted to $$30,000.$ Companywide administrative costs amounted to $$42,000.$ Fashion design costs amounted to $$25,000.$ Rooney$$s management team established the sales price at $150$ percent of GAAP$-$defined product cost.