following questions based on the scenario of Inc .: 3S Inc. produces two types of supplements , Calcium and Calcium Citrate in bottles . Company produces 20,000 bottles of Calcium and 15,000 bottles of Calcium Citrate . You can find the data provided by the company about these two products as follows : Total Calcium Calcium Citrate $ 6 $ 8.5 $ 9.00 $9.00 Direct Materials per bottle Direct manufacturing labour rate per bottle Direct labour hours per bottle 0.35 0.45 $ 60,000 100 75 1 2 $ 80,000 Set up costs Supplements bottles per patch Set up hour per patch Quality control costs Total indirect mamifacturing costs Annual production $ 140,000 15.000 20.000