Commercial Crates Pty Ltd manufactures two types of crates for transporting fresh fruit and vegetables: timber and polystyrene. The budgeted data for next year are as follows:

Selling price Direct material Andvities: Assembling crates Packaging crates Selling up production line Inspection Moving material to production Advertising and promotion Production units Average batch size Timber $138 $70 $36 per unit $6 per unit $30 per batch $60 per batch $60 per batch $30000 per product 100000 400 Polystyrene $100 $52 $36 per unit $4 per unit $90 per batch $50 per batch $50 per batch $50000 per product 50 000 100