Bourne Crafts manufactures specialty key chains for tourist attractions. On Dec 31, 2009, the firm had 200 souvenir attraction disks used in the production of the chains that cost $3 each; and 600 completed key chains that cost $6 each. During the year 2010 Bourne Crafts purchased 1,500 souvenir disks costing $3 each and produced 1,100 key chains.