12. Your company anticipates demand for 6000 insulated lunch bags at a price of$19 and 2000 bento bags at a price of $22. The company has a capacity of 3200 machine hours. Other information from the financial accounting system is listed below. How many insulated and bento bags should the company make? Direct material $6.28 Direct labor $1.01 Manufacturing overhead: variable $1.07 Manufacturing overhead: fixed $0.97 Total manufacturing cost $9.33 Nonmanufacturing overhead: variable $1.11 Non-manufacturing overhead: fixed $1.24 Total cost $11.68 Insulated lunch bag price $19.00 Machine hour 0.74 Bento bag Sales $22.00 Direct material $8.23 Direct labor $2.14 Manufacturing overhead: variable $1.56 Nonmanufacturing overhead: variable $0.89 Total manufacturing cost $12.82 Manufacturing overhead: fixed $1.21 Nonmanufacturing overhead: fixed $0.68 Total fixed cost $1.89 Total cost $14.71 Bento bag price $22.00 Machine hour 0.57 0 Make only bento bags with the available machine hours. 0 Your company should make more bento bags because the profit margin per bento bag machine hour is higher than the profit margin per insulated bag machine hour. 0 Make 2784 insulated bags and 2000 bento bags with the available machine hours. 0 Make 6000 insulated bags and 1752 bento bags with the available machine hours