8) Calculate the material cost/unit, revenue/unit, and net production time/unit for the aggregate unit in the following example. Family Material Revenue/ Setup Cost/ Unit ($) Average Time/ Batch Setup Production Time/ Time/ Net Production Percent Share of Unit ($) Batch Size Unit Unit Time/Unit Sales (hour) (hour) (hour) (hour) A 120 205 16 40 0.40 3.20 3.60 25% B 135 161 12 120 0.10 2.80 2.90 30% C D 28 78 116 16 80 0.20 7.10 7.30 15% 96 135 20 60 0.33 4.40 4.73 30%