11. Your company anticipates demand for 5000 racing bike helmets at a price of $1 3 and 4000 commuter helmets at a price of $16. The company has a capacity of 4000 machine hours. Other information from the financial accounting system is listed below. How many racing and commuter helmets should the company make? Direct material $5.00 Direct labor $2.00 Manufacturing overhead: variable $0.42 Non-manufacturing overhead: variable $0.27 Total variable cost $7.69 Manufacturing overhead: fixed $1.43 Nonmanufacturing overhead: fixed $0.68 Total fixed cost $2.11 Total cost $9.80 Commuter helmet price $13.00 Machine hour 0.43 Direct material $6.54 Direct labor $1.89 Manufacturing overhead: variable $1.07 Non-manufacturing overhead: variable $0.86 Total variable cost $10.36 Manufacturing overhead: fixed $1.78 Non-manufacturing overhead: xed $0.98 Total fixed cost $2.76 Total cost $13.12 Commuter helmet price $16.00 Machine hour 0.57 0 Make only commuter helmets with the available machine hours. 0 Make 5000 racing helmets and 3246 commuter helmets with the available machine hours. 0 Your company should make more commuter helmets because the prot margin per commuter helmet machine hour is higher than the profit margin per racing helmet machine hour. 0 Make 1720 racing helmets and 4000 commuter helmets with the available machine hours