Nutterco, inc., produces two types of nut butter: peanut butter and cashew butter. of the two, peanut butter is the more popular. cashew butter is a specialty line using smaller jars and fewer jars per case. data concerning the two products follow: peanut butter cashew butter unused capacitya units of purchaseb expected sales (in cases) 50,000 10,000 - - selling price per case $100 $80 - - direct labor hours 40,000 10,000 - as needed receiving orders 500 250 250 500 packing orders 1,000 500 500 250 material cost per case $55 $49 - - direct labor cost per case $12 $8 - - advertising costs $300,000 $60,000 - -