A company manufactures and sells two products A and B. Presently, it sells 400 units of A and 600 units of B at a price of 25 and 20, respectively. The cost structure of both A and B is: Total Factory overheads are absorbed based on machine hours, which is the limiting factor. The machine hour rate if 2 per hour. The company received an offer to sell product A at a price of 20 and product B at a price of 15. The company has a spare capacity of 25% and supply either A or B