=+d. Direct materials used in production:

In manufacture of Backyard Chef:

Grates . . . . . . . . . . . . . . . . . . . . . 3 units per unit of product Stainless steel . . . . . . . . . . . . . . . 20 lbs. per unit of product Burner subassemblies. . . . . . . . . . 2 units per unit of product Shelves. . . . . . . . . . . . . . . . . . . . . 5 units per unit of product In manufacture of Master Chef:

Grates . . . . . . . . . . . . . . . . . . . . . 6 units per unit of product Stainless steel . . . . . . . . . . . . . . . 45 lbs. per unit of product Burner subassemblies. . . . . . . . . . 4 units per unit of product Shelves. . . . . . . . . . . . . . . . . . . . . 6 units per unit of product