Mega Chemical Company produces ZylexA and a related product called ZylexB. ZylexB. Which sells for $15.00 per gallon, is made from a base of ZylexA plus additional ingredients. It takes 25 minutes to manufacture a gallon of ZylexA and an additional 10 minutes to manufacture a gallon of ZylexB. ZylexA sells for $9.00 per gallon. The cost per gallon of manufacturing ZylexA and the additional costs to convert in into ZylexB are: (ZylexA) (Additional cost to convert ZylexA into ZylexB) Material $2.00 $1.75 Labor 2.50 0.50 Variable overhead 2.25 1.10 Both products have been successful, and demand for both products is strong and beyond the company