Escuha Company produces two types of calculators: scientific and business. both products departments. The business calculator is by far the most popular. The following data have been gathered for these two products: Product-Related Data

Product-Related Data Scientific Business Units produced per year Prime costs Direct labor hours Machine hours Production runs Inspection hours Maintenance hours 75,000 $263,000 103,600 51,200 100 2,000 2,250 750,000 $2,630,000 1,036,000 512,000 150 3,000 9,000 Department Data Department 1 Department 2 Direct labor hours: Scientific calculator 76,700 124,320 201,020 26,900 911,680 938,580 Business calculator Total Machine hours: 27,400 427,440 454,840 23,800 84,560 108,360 Scientific calculator Business calculator Total Overhead costs: Setup costs Inspection costs Power Maintenance $217,500 160,000 264,000 $217,500 160,000 146,000 265,250 500 $788,750 Total $837,500