Estimated cost and operating data for three companies for the upcoming year follow:

$\backslash$table$[[,$Company X$,$Company Y$,$Company Z$],[$Direct labor$-$hours $................................,80,000,45,000,60,000],[$Machine$-$hours $....................................,30,000,70,000,21,000],[$Direct materials cost $.........................,$$$400,000,$$$290,000,$$$300,000$