14. A company manufactures three products, X, Y and Z. The sales demand and the standard unit selling prices and costs for the next accounting period, period 1, are estimated as follows: Product | X Y Z Maximum demand 4,000 5,500 7,000 Selling price (Sh/unit) 28 2230 Variable costs; Direct materials (Sh 1 per kg) 5 14 6 Page 2 of 3 Direct labour (Sh 12 per hour) 12 | 9 | 18 If supplies in period 1 are restricted to 90,000 kg of raw material and 18,000 hours of direct labour, determine whether raw material or labour hours is a limiting factor in period 1