The X17 self-propelled robot is produced by IntelliToys Pty Ltd. The robots workshop produces 27000 X17 robots per year at 27 % profit. The bill of materials for a robot is as follows: Part Quantity Cost/unit Optical fibre hair 0.012 km 5.2 per km Moving motor/gear assembly 1 0.7 Head/arms motor 1 0.4 Electronic switches 3 0.87 Arms 2 0.43 Lamp assembly 1 0.2 Body 1 0.6 The robots are produced in batches of 900, each taking 22 hours Labour is charged at $ 11 per hour. The overheads for the robots department are $ 57000 per annum and are absorbed on a direct materials basis. Calculate the manufacture cost and the selling price of the X17 robot