The electronic pianos division is highly automated . The manufacturing costs depend primarily on the number of subcomponents in each piano . In contrast , the traditional pianos division relies primarily on a large labor force to hand-assemble pianos . Its costs depend on direct-labor hours .
The costs of building services depend primarily on the square footage occupied . The costs of materials receiving and handling depend primarily on the total number of components handled .
Pianos M1 and M2 are produced in the traditional pianos department , and E1 and E2 are produced in the electronic pianos department . Data about these products follow :