Price of per unit of the 1st as well as 2nd type of the device is $10 and & $12 respectively. Material cost to produce the devices is 40% of their prices. The company utilized ten workers who can produce an average of 30 and 50 devices of 1st and 2nd types per day. Workers receive $10 per day as well as machine and overhead cost is $120 and $100 per day respectively