A joint research project has just revealed that a single Super-chip could be substituted for the circuit board currently used to make the process-control unit. Direct labour cost of the processcontrol unit would not change. The improved process-control unit could be sold for $145.
If labour capacity in the Semiconductor Division were 60 000 hours instead of 45 000 hours, would you answer differently to requirement 3 above? Show your calculations and provide an explanation.
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