Eson Ltd$.$ is an engineering company manufacturing two different products in two production departments, namely a machine shop and an assembly department. It also has a stores department, which is responsible for storing and issuing materials. Shown below is next year's budget:

$\backslash$table$[[$Product$,$X$,$Y$],[$Sales and production volume,$4,000$ units,$5,000$ units$],[$Material costs, per unit,$16,10$