8. 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 are estimated to be as follows: Maximum demand (units) Selling price Variable Costs: Raw materials ($1 per kg) Direct labor ($12 per hour) X Y 4,000 5,500 7,000 $ per $ per $ per unit unit unit 28.00 22.00 30.00 5.00 4.00 6.00 12.00 $9.00 $18.00 In the next period, the company will have a shortage of raw materials, but no other resources will be restricted. Standard selling prices and costs and the level of demand for each product will remain unchanged. In which order should the materials be allocated to the products if the company wants to maximize profits? Option A First Z Second X Third Y B Y X C Z Y X Y X Z