Zing Roast Coffee Company produces Columbian coffee in batches of 6,300 pounds. The standard quantity of materials required in the process is 6,300 pounds, which cost $5.00 per pound. Columbian coffee can be sold without further processing for $9.40 per pound. Columbian coffee can also be processed further to yield Decaf Columbian, which can be sold for $11.00 per pound. The processing into Decaf Columbian requires additional processing costs of $10,350 per batch. The additional processing will also cause a 4% loss of product due to evaporation.