Outdoor Luggage, Incorporated, makes high-end hard-sided luggage for sports equipment. Data concerning three of the companys most popular models appear below. Ski Guard Golf Guard Fishing Guard Selling price per unit $ 300 $ 300 $ 255 Variable cost per unit $ 130 $ 150 $ 75 Plastic injection molding machine processing time required to produce one unit 7 minutes 8 minutes 15 minutes Pounds of plastic pellets per unit 5 pounds 6 pounds 15 pounds