Come-clean corporation produces a variety of cleaning compounds and solutions for both industrial and household use. while most of its products are processed independently, a few are related, such as the company’s grit 337 and its sparkle silver polish. grit 337 is a coarse cleaning powder with many industrial uses. it costs $1.60 a pound to make, and it has a selling price of $2.00 a pound. a small portion of the annual production of grit 337 is retained in the factory for further processing. it is combined with several other ingredients to form a paste that is marketed as sparkle silver polish. the silver polish sells for $4.00 per jar. this further processing requires one-fourth pound of grit 337 per jar of silver polish. the additional direct costs involved in the processing of a jar of silver polish are: other ingredients $ 0.65 direct labor 1.48 total direct cost $ 2.13