3. The company manufactures two products - A and B. Item name Direct material costs (euro per unit) Direct labor cost (euro per hour) Variable overheads Labour time, hours per unit Material B for production, kg Sales price Demand for the products (in units) 24 1800 28 5200 Company can use direct labor time, 28 000 hours and material B 32 000 kg. What is the product production plan which will ensure maximum profit, assuming that the fixed cost per month is 26 100 euro, and that there is not any product stock at the beginning of period