A company manufactures four products (P, Q, R and S). The products are manufactured on a bank of 20 machines, any of which can be used on each of the products. Each machine can produce 101 hours of work per period. The following information is provided for the next period: P Q R S Units required Selling price (per unit) Direct labour (per unit) 60 100 200 150 RM104 RM76 RM72 RM92 4.Ohrs 2.0hrs 2.5hrs 3.0hrs Direct materials (per unit) RM40 RM24 RM29 RM38 Machine hours (per unit) 5.0hrs 4.0hrs 3.0hrs 6.0hrs Fixed overheads (per unit) RM6.00 RM3.00 RM2.00 RM5.00 Fixed overheads for the period are RM1,720 Direct labour costs RM8.00 per hour Required: (a) Calculate the production capacity shortfall (in machine hours) in the next period. (5 marks) (b) Determine the production quantities of each product which will maximise profit in the next period. (10 marks) [Total: 15 marks]