Penhandle Supply is a provider of industrial supplies located in Northwest Florida. In addition to its business as a destributorof branded supply products, Panhandle supply also manufactures a relatively small quantity of compressed gas containers(tanks) for both food and beverage use as well as welding supplies. In the past, Panhandle Supply has estimated cost but would like to have a better understanding of the true unit cost of each type of tank. You have been hired as a management accounting consultant and provided with one year's worth of production data.