please show calculation the answer should be 50

Item at position 3 3 ShomBa Plc makes two types of products, Shom and Ba. Machine time in the bottling department is a bottleneck resource. Only two machines are available five hours a day, five days a week and 4 weeks a month. Further information is given below: Shom 550 Ba 600 Estimated production for the month (units) 68 Selling price per unit 85 Material costs per unit 21 19 12 10 Labour costs and factory overhead cost per unit 2 0.7 Machine hours required to complete one unit in the bottling department Labour and factory overhead costs are assumed to be constant at 10,000 a month. c. The cost per bottleneck resource is Question Blank