Pastels Ltd produces three brush sets; the artists set, the painters set and the make-up set.

The following data for each brush is available for the next quarter:

Demand sets (units)	150	300	350
	Artist	Painters	Make up
Sale Revenue per unit	43	35	25
Variable costs per unit	37	27	16
Allocated Fixed costs per unit	7	2	4
Profit per unit	(1)	6	5

All brush sets use animal hair as follows:

	Artist	Painters	Make up
Hair per set (grammes)	12	20	36

The company intends to buy a machine to help speed up production. Discuss how and why this could affect costs and profits.