In coating and sharpening, the operator begins by inspecting items that have arrived from the chemical bath. If rough edges or blemishes are detected, the operator smooths and$/$or buffs the items before actual coating or sharpening takes place. $($Note that this process is in addition to the inspection that takes place at a separate inspection station following coating and sharpening$)$

In order to save valuable time in coating and sharpening management is considering forming a separate inspection station before the coating and sharpening process. The inspection station can utilize existing smoothing and buffing equipment, and it can be staffed on an as$-$needed basis by an employee who normally works in the chemical bath area, which has excess capacity $($so the employee will not be missed for brief periods$).$ Management estimates that this action will free up $432$ hours in coating and sharpening $($lan average of $8$ minutes per hour $9$ hours per day $360$ operating days per year $\frac{?}{60}).$ Management has calculated that the average contribution margin per unit for its products is $$360.$ The average contribution margin per hour spent in coating and sharpening is $$810.$

$\backslash$table$[[,\backslash$table$[[$Model C$210],[$Chisel$]],\backslash$table$[[$Model D$400],[$Chisel$]]],[$Selling price,$$620,$$$850$