A machine part requires the making of several holes in each piece. Two methods are available. The first consists of laying out the position of the holes with dividers and a center punch and then drilling. In this method, a workmanis P28.00 per hour, can complete 2 pieces per minute. The other method is to make a drill jig costing P3,000 for use in drilling the holes. By this method, a workman, who paid P24.00 per hour, can complete 6 pieces per minute All other costs are the same for both methods.