A manufacturing company has two Divisions: Amateur and Pro. Estimated activity for the next year is:

Amateur Pro Company Total Division Division (Amateur + Pro} Direct Labour hours: 9,000 hrs 1,000 hrs 10,000 hrs Maching Hours: 2,700 hrs 600 hrs 3,300 hrs Units Produced: 800 units 100 units 900 units Production Batches: 1 batch 49 batches 50 batches Costs: Labour: $144,000 Set-ups: $ 7,500 Machining: 33,000 Total costs: $184,500