results show that the monthly operation costfor Quarry A is N 30,618,000, while that of Quarry B is N10,164,000. The total production in volume value isN 67,242,000 for A and that of B is N32,625,000. Base on the above values the profit for A is N37,242,000 while that of B is N22,241,000. These translate to 122% profit for A and 219% profit for B.