Poco CO produced a single product A which passes through three different processes X,Y and Z. The output per hour of three processes is 25,30 and 32 units of A respectively. The organization operates ten hours in a day , 5 days a week and 50 weeks in a year. Product A can be sold $420 per unit and it has material cost $170 per unit. It is anticipated the conversion cost per annum will be $1800,000.