申論題

Problem Four
The SCU produces basic bed sheets and luxury bed sheets. The luxurious bed sheets use combed cotton and the basic bed sheets use general cotton. Each batch of combed cotton costs $100,000. The cost of each batch of general cotton is half of the cost of combed cotton. Each batch of general cotton can produce 500 basic bed sheets. However, a batch of combed cotton can produce 200 luxury sheets. Both types of bed sheets have four production steps, which are dyeing, cutting, seam and finishing. The special type needs to go through an embroidery after the seam. The labor cost of embroidery is $2,000 per hour. 50 sheets can be embroidered per hour. The cost of embroidery material is $10,000 per batch. Except for embroidery, each production step puts the same resources on these two types of products. The materials for each production step are input at the beginning of each step, but only the materials for the finishing step are input at the end. SCU uses operation costing to record the cost of the two products. The number of units produced this month is 2,000 luxury type and 6,000 basic type. The cost of each production step in the current month is as follows:

Required：