Anna has been looking at how her products are labelled before despatch. Currently, this is a labour-intensive process, with every product being labelled manually. While a fully automated packing and labelling machine would be too costly, she is considering buying small hand-held !abelling machines to speed up the process. By purchasing one labelling machine for £200, she estimates that she would save one labour hour for every 1,800 products. Based on her current budget, labour costs are £11.50 per hour, and total estimated sales units for the year are 40,000.