A U$.$S$.$ manufacturing company operating a subsidiary in an LDC $($less developed country$)$ shows the following results:

U$.$S LDC

Sales $($units$)100,00020,000$

Labor $($hours$)20,00015,000$

Raw Materials $($currency$)$ $$20,00020,000($FC$)$

Capital Equipment $($hours$)60,0005,000$