Metal Millers Co. manufacturers and sells machinery parts. The Company has four main, but differently made, products - bolts, router bits, benchtops, and aluminum framing. The Company expects to make the following number of units for each product and expects the applicable overhead costs for each product as follows:

Expected Expected Production Units Overhead Costs Bolts 150,000 60,000 Router Bits 10,000 20,000 Benchtops 1,200 7,200 Aluminum Framing 470 5,640Direct Materials Direct Labor Costs Suggested Sales Cost Price Bolts $0.20 $0.55 $2.00 Router Bits $9.50 $25.50 $36.25 Benchtops $70.00 $100.00 $220.00 Aluminum Framing $60 $220 $520.00