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NW Flour Company buys 1 input of standard flour and refines it using a special sifting process to 3 cups of baking flour and 9 cups of bread flour. In May, NW bought 11,800 inputs of flour for $87,500. NW spent another $48,400 on the special sifting process. The baking flour can be sold for $3.45 per cup and the bread flour for $4.60 per cup. NW puts the baking flour through a second process so it is super fine. This costs an additional $1 per cup of baking flour and the process yields 21 cup of super-fine baking flour for every one cup of baking flour used. The super-fine baking flour sells for $10.20 per cup