Canuck Maple makes maple syrup. It is based in a small town between Montreal and Quebec City. The owner uses a special recipe handed down through several generations in his family to make the highly popular brand of maple syrup. Due to recent growth of the company, the owner wants to develop a standard cost for the syrup. The following information is available on the production of the syrup: Syrup is made by combining the base syrup with a secret ingredient called X. The syrup and ingredient X are brought together in a specific proportion and boiled for a specific time at a specific temperature. This process results in a 20% loss in volume for both ingredients. After boiling, the mixture consists of 19.8 litres of syrup and 32.4 kilograms of X per 10-litre batch of syrup. After the boiling process is complete, the solution is cooled slightly before 30.5 kilograms of a second ingredient, Y, are added per 10-litre batch of syrup. There is no loss of volume during this process. The resulting solution is then bottled in 10-litre containers. The finished product is undergoes strict quality testing. The syrup is unstable and easily spoils, and one 10-litre batch