1 Decision Making 20 marks: Part (a) HH Corp manufactures and sells brushes and combs. The company can sell all of either product it can make. The following data are pertinent to each respective product: Brushes Combs Units of output per machine hour 8 20 Unit selling price $12.00 $4.00 Unit product cost: Direct material $1.00 $1.20 Direct labour $2.00 $0.10 Variable overhead $0.50 $0.03 Total fixed overhead is $380,000 The company has 40,000 machine hours available for production. Required: (1) Prepare a production plan based on decision making