Material A — each unit of product uses 5 kg of material A, the price of which is $4 per kg.

Material B — each unit requires 10 kg of material B, the price of which is $2.50 per kg. This price drops to $2.25 if more than 25,000 kg are purchased in a week (assume no stocks are held).

Direct labor — each unit requires 10 minutes of labor and machine time. Ten employees work on the production line. They are paid $24 per hour for a 40-hour week whether they are fully occupied or not. If they have to work overtime, they receive $30 per hour.

Power for the machines costs $500 per week plus $3 per hour of machine running time.

The supervisor is paid $1,200 per week with a bonus of $160 for any week in which overtime is worked.