Frontier Space Toys (FST) produces a number of space themed toys (e.g., astronaut action figures).One of the newer divisions at FST is the board game division, which currently produces and sells one product: Rocket Exploration.

The company's accountant is currently working on preparing the budgets for the next fiscal year, and she has forecasted monthly sales as follows (based on a sales price of $33/unit):

\fUsage Resource Cost Direct Materials 1.80 lbs / unit $6.00 / lb Direct Labor 0.25 hrs / unit $18.00 / hr Variable Overhead 0.60 MHrs / unit $10.00 /MHr