Padmanabhan, Inc. manufactures two products in its production facility.Estimated production details for each product for the coming year are as follows:

Product X1 Product GB 12 X1 - Estimated production - 1,200 units GB 12- Estimated production - 800 units X1 - Unit raw materials cost -$300.00 per unit GB 12 -Unit raw materials cost -$200.00 per unit X1 - Unit direct labor - 4 hours per unit at $12 per GB 12 -Unit direct labor - 4 hours per unit at $12 hour per hour X1- 1 machine hour for each unit of X1 GB -12 - 4 machine hours for each unit of GB 12