PT Soledad located in Peru is an exporter company that produces two types grills: BRUN0102 and BRUN51TX models. Model BRUN0102 is a model standard, while the BRUN 51TX is the latest model to apply compression techniques patente nanotechnology. So far, PT Soledad's products have been sold to various companies countries in the world. Below is the cost information for the two products during the month November :

Input Price (In Centimos (S/.)) - Raw material . DM type 1 4.5 per kg . DM type 2 3.5 per kg - Direct labor 14 per labor hourInput Quantity per output unit BRUNO102 BRUN51TX Direct raw materials . DM type 1 4 kg 8 kg . DM type 2 0.5 kg 2 kg - Direct labor 3 hours 5 hours - Machine working hours 13 hours machine 20 hours machine Raw material inventory information DM type 1 DM type 2 Initial inventory 230 kg 70 kg Ending inventory target 400 kg 65 kg Value of beginning inventory cost (in S/.) 874 224BRUNO102 BRUN51TX Sales target (units) 750 300 Selling price (in S/.) 190 275 Target finished product inventory - end of period (units) 55 35 Finished product inventory - beginning of period (units) 30 50 Beginning finished product inventory (in S/.) 2,500 7,440Cost driver information BRUN0102 BRUN51TX Number of units per batch 25 15 Number of setup times per batch 1.25 hours 2 hours Number of inspections per batch 0.5 hours 0.6 hours