2. The management of M&M, a subsidiary of Daffodil, is concerned about its inability to obtain enough trained labour to enable it to meet its current budgeted projection: Service Sales revenue Variable costs A B C Total 47 47 37 41 125 Materials 6 Labour Expenses 11 5 Allocated fixed cost 6 Total cost 30 33 Profit 17 714154 184534 21 33 13 12 33 37 100 25 The available labour cost to spend is 23,000. All the labours are paid at the same hourly rate across the services. You are requested to prepare a plan to produce a higher profit, ensuring that at least 50 per cent of the budgeted sales revenues could be achieved for each service. Prepare the statement, with explanations, showing the highest profit could be achieved from the limited amount of skilled labour available within the constraint stated. (10 Marks)