A supermarket wholesaler sells over 40,000 product lines to retailers who visit the store. It has $45,000 \mathrm{~m}^{3}$ of general storage including $100 \mathrm{~m}^{3}$ of cold storage. General storage overheads are $\$ 90,000$ and additional cold storage costs are $\$ 5,000$. Two of the products sold are single frozen desserts (FD) and trays of 48 cans of soft drink (SD). Only frozen desserts are kept in cooled storage.

The wholesaler pays $\$ 0.4$ for a FD, which is $0.03 \mathrm{~m}^{3}$ and sells for $\$ 4$. The trays of SD are $0.3 \mathrm{~m}^{3}$ and are bought for $\$ 5$ and sold for $\$ 30$.

Calculated to two decimal places, the net profit per FD is:

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and per crate of SD is SA $