Given:
Ballpoint Rollerball Fountain
Variation 1 2,400 1,400 550
Variation 2 3,100 2,000 370
Variation 3 2,850 1,100 720
TOTAL 8,350 4,500 1,640
The cost of production is $1 per ballpoint pen, $2 per rollerball pen, and $4 per fountain pen.
Total cost:
8,350 x 1 = 8,350 ballpoint
4,500 x 2 = 9,000 rollerball pen
1,640 x 4 = 6,560 fountain pen
total 23,910
Per variation:
Variation 1 (2,400*1) + (1,400*2) + (550*4) = 2,400 + 2,800 + 2,200 = 7,400
Variation 2 (3,100*1) + (2,000*2) + (370*4) = 3,100 + 4,000 + 1,480 = 8,580
Variation 3 (2,850*1) + (1,100*2) + (720*4) = 2,850 + 2,200 + 2,880 = 7,930