Softlife Sdn. Bhd. (SSB) is producing innovative massage chair that provides one-stop relief for customer neck, shoulders and back. SSB produces two types of massage chairs: a standard model and a deluxe model. The deluxe model is a special massage chair with the latest technology. The price of deluxe model is more expensive than standard model. The product costs data for the two models are as follows:

Standard Deluxe Units produced 3,000 500 Selling price per unit ($) 840.00 1,588.00 Direct materials costs per unit ($) 93.75 218.75 Direct labor costs per unit ($) 56.25 131.25 Direct labor hours per unit (hour) 2.5 5.0