=+d. Direct materials used in production:

In manufacture of batting helmet:

Plastic . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1.20 lbs. per unit of product Foam lining . . . . . . . . . . . . . . . . . . . . . . . . 0.50 lb. per unit of product In manufacture of football helmet:

Plastic . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2.80 lbs. per unit of product Foam lining . . . . . . . . . . . . . . . . . . . . . . . . 1.40 lbs. per unit of product