2Jupiter Enterprises Ltd. is manufacturing three products A, B and C using the same raw materials. All the products pass through departments. I, II. and Ill. Relevant details of the current production plan are as follows: Products Standard cost per unit: A B C Direct Materials Rs. 40 Rs. 50 Rs. 154 Direct Labour: Dept. I [Rate - Rs. 10fhr} 1 hr 1.2 hrs 1.5 hrs Dept II {Rate - Rs. 12fhr} 0.5 hr 1 hr 1hr Dept lli [Rate - Rs. 15th] 0.8 hr 1 hr 1.2 hrs Variable overhead Rs. 12 Rs. 11 Rs. 16 Current annual production {un'rts} 30.000 40.000 25.000 Selling price per unit Rs.100 Rs. 130 Rs. 125 Forecast of sales (max. units} 50,000 40,000 30.000 Fixed overheads per annum- Rs. 25 Ialchs. The labour available in department II is in short supplv and cannot be increased in the near future. 111e managing Director has doubts about the correctness of the product mix proposed above. He has requested vou to examine the current production plan and give vour specic recommendation. 'r'ou are required: {all To state whether the suggested product mix is the optimum one in the circumstances stated above: if not which is the optimum mix? Show mrldngs. To indicate increase in prot. if anv, if vour suggestion is implemented