A company manufactures 3 products, details of which are given below: A B C Raw material (@ Rs. 20 per kg) 80 40 20 Direct wages (@ Rs. 5 per hour) 5 15 10 Variable overheads 10 30 20 Fixed overheads 9 22 18 Budgeted production (units) 6400 3200 2400 Selling price p.u. (Rs.) 140 120 90 a. Present the budgeted profit statement b. What is the optimal product mix and profit, given that supply of raw material is restricted to 18,400 kg.