A company has some idle manufacturing capacity and produces 2 products AB and MN, whose cost structure is as follows:

Item Cost $/unit	AB	MN
Direct materials	90	110
MOD	35	48
GIF variables	30	36
GIF fixed	40	54
Total cost	195	248

The following 4 offers have been received:

a) Company XYZ offers to buy 9,000 units of AB from you at $170 each and 8,500 units of MN at $220 each. b) Company DEF requests 12,000 units of AB at $164 each and 10,000 units of MN at $200 each. c) The company PQR asks for 10,000 units of AB at $172 each and 8,000 units of MN at $205 each. d) The company TUV has made an offer for 8,600 units of AB at $171 each and 5,800 units of MN at $238 each.

OFFERS/Companies	XYZ	DEF	PQR	TUV
AB units	9,000	12,000	10,000	8,600
AB Price	170	164	172	171
MN units	8,500	10,000	8,000	5,800
MN Price	220	200	205	238

If the current idle capacity allows serving only one of these offers, which one should be selected? Identify the relevant information to solve the exercise.