Merida Mats produces floor rugs and they can produce up to 4,096 floor rugs per year. It costs Merida Mats $130 in raw materials and $32 in labour. There is also a delivery cost of $48 per rug - the business doesn't sell through stores and uses the internet to sell directly to customers. The business also pays $6,712 for rental of the factory space and manufacturing machine. There is a special order request to make 705 rugs.