Marvin, Chiquita and Trixie set up the bottling division. They sent an invitation to Esmeralda to join them at a celebration champagne ‘test the potion’ party to show there were no hard feelings after her failed takeover bid. Esmeralda replied saying that she would be very pleased to watch the three directors vanish and looked forward to toasting their health in champagne beforehand. Unfortunately, a waiter hired for the occasion inadvertently poured the potion into the champagne glasses, and the directors, after raising their glasses to the toast of ‘Mrs Eadale’, drank the ‘champagne’ and promptly disappeared without trace.

(b) The antidote to the potion The detective investigating the mysterious disappearance of the directors of Machiq Limited was searching the home of Esmeralda, the chief suspect in the case. He opened a drawer and extracted a notepad with the word ‘Antidote’ written on the front cover.
He turned the page, and read as follows:

The antidote to the vanishing potion can be manufactured in 1,000 bottle batches as follows:
Firstly, the mixing process: Combine 10 kg of Ingredient A with 5 kg of Ingredient B. One person to mix by hand for 10 hours and then transfer to the liquidising process. There the three liquidising workers will each spend 4 hours adding 14 kg of Ingredient C whilst supervising the liquidising procedure. Threequarters of the mixture will evaporate in the liquidising process as a normal loss.
Finally, the antidote must be bottled. This process will take 2 persons 5 hours each.
Ingredients can all be obtained from Stoob the Chemist at the following prices:
Ingredient A £80 per kg, Ingredient B £60 per kg and Ingredient C £40 per kg. The mixing operative is paid £4.50 per hour, liquidising workers are each paid £4.75 per hour and the bottling operatives are paid £5.00 per hour. Bottles cost £1 each.
Other (fixed) overheads would be mixing £590, liquidising £420, bottling £380.

Required Calculate the cost of manufacturing one bottle of antidote.