A company manufactures three consumer durables, A, B, C, using the same set of machines. All the products have good demand. Production and sales for the year 2020 were as follows:

	Products
	A	B	C
Sales (Units)	2,000	3,000	4,000
Selling price (Rs./unit)	420	350	320
Cost per unit (Rs.)
Direct Materials	140	130	120
Direct labour	60	52	45
Applied Overheads	64	56	47
Total Cost	264	238	212
Profit per unit (Rs.)	156	112	108

As product C is least profitable as per the above data, the management feels that it is better to discontinue its production and step up the production of A and B. The Production Manager and Marketing Manager are both agreed, that once one of the three limits is stopped, it is possible to double the production/sales of the remaining lines without any additional fixed cost or investment, subject only to the condition that the total number of units of different products is limited to 10,000 units per annum.

You are the Management Accountant of the company. You are asked to examine the case and make suitable recommendation, before the production plan is changed. During your examination you find that applied overheads for 2022 are made up of the following costs:

	A	B	C
Variable Overhead	36	32	15
Fixed Overhead	28	24	32
	64	56	47

Required:

Profit currently earned by the company and relative profitability of the products.