a department works one $8-$hour shift $25$ days a year and has these figures for usage of the machine that is currently being considered product one and your demand $400$ standing processing time per unit $5\mathrm{.}0$ processing time needed $2,000$ hours product too $$300$ annual demand $8\mathrm{.}0$ standard processing time per unit $2400$ processing times needed an hour product at $3,700$ demand $2\mathrm{.}07$ processing time unit per hour $1400$ unit