Example Product PN 8871 has these operational times: Operation PHC Shear Setup 0.1 0.4 Hr7100 units 0.0048 0.150 Punch Press $36.50 49.00 Punch Press 0.4 0.150 49.00 Tumbler Degreaser 0.010 0.100 26.05 29.45 0.1 Material unit cost = $0.095. The 2500 quantity is to be shipped in one order. Find the full cost for manufacturing, development, and sales by using the productive hour cost method. Find the price if the markup is 20%