In the following, assume also that the same number of units of products A and B is manufactured. In this case, work center 1 will use 10 tools (5 T1 and 5 T2 tools), which represents an investment of $100,000. Work center 2 uses 10 tools (5 T3 and 5 T4 tools), which represents an investment of $50,000. The sum of fixed costs is thus the same as in exercise 5 above.