Maharjan Manufacturing Pty Ltd is a medium-sized manufacturing company with its administration office based in Sydney, NSW. It has been operating since 1990 and manufactures generators. The strategy of Maharjan is to provide environmentally safe generators. It has two manufacturing plants that are based in Coffs Harbour and Port Macquarie, NSW. Coffs Harbour commenced manufacturing in 1990, while Port Macquarie commenced operations in 2005. The following information are available for the two manufacturing plants. The Coffs Harbour plant's production rate is 320 generators per day, while Port Macquarie is 400. The normal and maximum annual capacity usage at both plants is 240 days and 300 days. Other details include: Port Macquarie Coffs Harbour Manufacturing fixed cost per unit 90.00 Marketing variable cost per unit 42.00 Marketing fixed cost per unit 57. 00 Total cost per unit - Operating income per unit