Product Data Model A Model B Units produced & sold per year Sales Revenue Prime Cost # of Direct Labor Hours # of Machine hours #Of Set Ups # of Inspection runs # of packing orders 20,000 600,000.00 100,000.00 140,000 20,000 40 600 9,000 200,000 6,000,000.00 1,000,000.00 300,000 180,000 160 1,400 81,000 Manufacturing Overhead Costs Machinin Setup costs Inspection costs Packing Costs Total 160,000.00 180,000.00 140,000.00 $ 180,000.00 660,000.00