The Saluki Company specializes inmaking fraternity and sorority T-shirts for the college market. Due to the high setup costs foreach batch printed, Saluki holds the T-shirt requests until demand is approximately 100 shirts. Atthat point Saluki will schedule the setup and production of the shirts. For rush orders, Saluki willproduce smaller batches for an additional charge of $175 per setup.Budgeted and actual costs for the production process for 2017 were as follows: