FreshPak Corporation manufactures two types of cardboard boxes used in shipping canned food, fruit, and vegetables. The canned food box (type C) and the perishable food box (type P) have the following material and labor requirements. Type of Box Direct material required per 100 boxes: Paperboard ($0.32 per pound) Corrugating medium ($0.16 per pound) 30 pounds 20 pounds 70 pounds 30 pounds Direct labor required per 100 boxes ($16.00 per hour) 0.20 hour 0.40 hour