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

$\backslash$table$[[,$Company$],[,$A$,$B$,$C$],[$Direct labour hours,$67,000,33,500,50,250],[$Machine$-$hours,$33,500,67,000,16,750],[\backslash$table$[[$Direct materials cost$],[$Manufacturing$]],$$$335,000,$$$234,500,$$$251,250$