DRB Ltd. is a leading Home Appliances manufacturer. The business uses just-in- time production procedure, thus having no inventory. Production is carried out in batch sizes of 100 units, which can not be changed without major cost implications. Although the goods are produced in batches of 100 units, they are sold at market prices as single units. The business is forced to follow the selling price of each commodity owing to fierce competition in the market. The table below provides the