Wesco Incorporated$$s only product is a combination fertilizer$/$weedkiller called GrowNWeed. GrowNWeed is sold nationwide to retail nurseries and garden stores.

Zwinger Nursery plans to sell a similar fertilizer$/$weedkiller compound through its regional nursery chain under its own private label. Zwinger does not have manufacturing facilities of its own, so it has asked Wesco $($and several other companies$)$ to submit a bid for manufacturing and delivering a $27,000-$pound order of the private brand compound to Zwinger. While the chemical composition of the Zwinger compound differs from that of GrowNWeed, the manufacturing processes are very similar.

The Zwinger compound would be produced in $1,000-$pound lots. Each lot would require $33$ direct labor$-$hours and the following chemicals: The first three chemicals $($AG$-5,$ KL$-2,$ and CW$-7)$ are all used in the production of GrowNWeed. DF$-6$ was used in another compound that Wesco discontinued several months ago. The supply of DF$-6$ that Wesco had on hand when the other compound was discontinued was not discarded. Wesco could sell its supply of DF$-6$ at the prevailing market price less $$0\mathrm{.}10$ per pound selling and handling expenses.

Wesco also has on hand a chemical called BH$-3,$ which was manufactured for use in another product that is no longer produced. BH$-3,$ which cannot be used in GrowNWeed, can be substituted for AG$-5$ on a one$-$for$-$one basis without affecting the quality of the Zwinger compound. The BH$-3$ in inventory has a salvage value of $$590.$

Inventory and cost data for the chemicals that can be used to produce the Zwinger compound are shown below: The current direct labor wage rate is $$14$ per hour. The predetermined overhead rate is based on direct labor$-$hours $($DLH$).$ The predetermined overhead rate for the current year, based on a two$-$shift capacity with no overtime, is as follows: The current direct labor wage rate is $$14$ per hour. The predetermined overhead rate is based on direct labor$-$hours $($DLH$).$ The predetermined overhead rate for the current year, based on a two$-$shift capacity with no overtime, is as follows: Wesco has decided to submit a bid for the $27,000$ pound order of Zwinger$$s new compound. The order must be delivered by the end of the current month. Zwinger has indicated that this is a one$-$time order that will not be repeated. Calculate the lowest price that Wesco could bid for the order and still exactly cover its incremental manufacturing costs.