Standard cost and selling price per unit Day Scan Night scan Omni scan GHC GHC GHC Material 70 110 155 Manufacturing labour 40 55 70 Installation labour 24 32 44 Variable overheads 16 20 28 Selling price 250 320 460 Fixed cost for the period are GH$450,000 and installation labour, which is highly skilled is available for 25,000 hours only in a period and is paid GH$8 per hour. Both manufacturing and installation labour are variable cost. The maximum demand for the period is: Day scan 2,000 units; Night scan 3,000 units; Omni scan 1,800