ATC Valve Production Production Time per Unit (in Hours) Number Item Set-Up Cost Casting Machining Final Assembly Unit Cost List Price Produced Min Max Profit Valve 102-45 $975.00 1.10 1.80 0.30 $36.00 $108.00 Valve 102-46 $1,100.00 3.30 1.50 0.30 $45.00 $135.00 Valve 102-47 $1,150.00 3.00 1 20 0.30 $42.00 $126.00 Total Time Used Constraints