3: (Total marks = 15) Z Ltd manufactures three products, the selling price and cost details of which are given below: Product X Product Y Product Z Selling price per unit 75 95 95 Cost per unit: Direct materials (5/Kg) 10 5 15 Direct labour (variable) (8/hour) 16 24 20 Variable overhead 8 12 10 Fixed overhead 24 36 30 In a period when direct materials are restricted in supply, which product is associated with the least profitable (inefficient) use of direct materials? NOTE: Clearly show your working to receive full marks