| Particulars | Footballs | Soccerballs | Total costs |
| Direct materials | $218,500 | $364,350 | |
| Direct manufacturing labour | $112,425 | $109,625 | |
| Set up costs | $65,111 | $81,389 | $146,500 |
| Equipment and maintenance | $57,255 | $61,345 | $118,600 |
| Lease rent | $84,747 | $139,253 | $224,000 |
| Cost per units of each driver | |||
| Set up costs | $162.78 | ||
| Equipment and maintenance | $4.09 | ||
| Lease rent | $19 | ||
| Cost of unused capacity | $28.25 | $46.42 | |
| Total costs | $538,038 | $755,962 | |
| Costs per unit | $7.47 | $7.00 |
