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DeMaris Corp. must calibrate its equipment before each production run. Each calibration costs $3,000. During 2010. DeMaris calibrated its equipment six times and produced 720,000

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DeMaris Corp. must calibrate its equipment before each production run. Each calibration costs $3,000. During 2010. DeMaris calibrated its equipment six times and produced 720,000 units of product: 120,000 of Product X in two production runs and 600.000 units of Product Y in four production runs. The calibration cost per unit for X and Y is Product X Product Y

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