Submission Date: May 26th 2019 A company is currently manufacturing at only 60% of full practical capacity, in each of its two production departments, due to a reduction in market share. The company is seeking to launch a new product which it is hoped will recover some lost sales. The estimated direct costs of the new product, product X, are to be established from the following information: Direct materials Every 100 units of the product will require 30 kilos net of Material A. Losses of 10% of materials input are to be expected. Material A costs JOD 5.40 per kilo before discount. A quantity discount of 5% is given on all purchases if the monthly purchase quantity exceeds 25,000 kilos. Other materials are expected to cost JOD 1.34 unit of product X. irect labor (per hundred units)