A company makes fine glassware that is sold in high-end retail stores. Sales tend to be seasonal, with peaks occurring during winter holidays and the spring wedding season. The companys output is constrained by the scarcity of skilled labor to create designs on the bowls and vases. The company is preparing the annual budget and has gathered the following data:

	Bowls	Vases
Average selling price	$300	$ 250
Labor hours per unit	3.5	2.8
Cost per unit less labor	$183	$150.40
Annual sales forecast in units	800	1,000
Available labor hours = 3,600
Labor rate per hour = $22

The most profitable allocation of the scarce resource next year would be to manufacture

A.

400 bowls and 500 vases.

B.

800 bowls and 285 vases.

C.

800 bowls and 1,000 vases.

D.

228 bowls and 1,000 vases.

Please show work.