The Abco Company manufactures electrical assemblies. The current process uses 10 workers and produces 200 units per hour. You are considering changing the process with new assembly methods that increase output to 300 units per hour, but will require 14 workers. Particulars are as follows: CURRENT PROCESS NEW PROCESS OUTPUT (UNITS/HOUR) 200 300 NUMBER OF WORKERS 10 14 MATERIAL COST/ HOUR $120 $150 Workers are paid at a rate of $10 per hour, and overhead is charged at 140% (or 1.4 times) labor costs. Finished switches sell for $20/unit.