A company manufactures two products, C and D, for which the following information is available:

	Product C	Product D	Total
Budgeted production (units)	1,000	4,000	5,000
Labour hours per unit/in total	8	10	48,000
Number of production runs required	13	15	28
Number of inspections during production	5	3	8
Total production set up costs	$140,000
Total inspection costs	$80,000
Other overhead costs	$96,000

Other overhead costs are absorbed on a labour hour basis.