The Shamrock's Corporation uses an injection molding machine to make a plastic product, Z39, after receiving firm orders from its customers. Shamrock estimates that it will receive 20 orders for Z39 during the coming year. Each order of Z39 will take 80 hours of machine time. The annual machine capacity is 2,000 hours

3. Shamrock is debating whether it should introduce Y28. The following table provides information on selling prices, variable costs, and inventory carrying costs for Z39 and Y28: Selling Price per Order If Average Manufacturing Cycle Time per Order Is Annual Average Inventory Number of Less Than More Than Variable Cost Carrying Cost per Product Orders 425 Hours 425 Hours per Order Order per Hour 239 20 $28.000 $27,500 $15.400 $0.70 Y28 25 8,600 5,560 5,160 0.20 Using the average manufacturing cycle times calculated in requirement 2, should Shamrock manufacture and sell Y28