A company manufactures three products. Selling prices and costs of the three products are as follows: Product A Product B Product C $/unit $/unit $/unit Selling price 4.80 6.39 8.00 Variable Costs: Direct materials 1.40 1.95 2.42 Direct labour 1.20 1.80 2.40 Variable Overheads 1.80 1.80 2.70 The company is currently experiencing a shortage of direct labour. It is working on full capacity at 6,200 direct labour hours per period. All direct employees are currently paid at a rate of $6.00 per hour. Current sales demand per period: Product A 8,000 units Product B 12,000 units Product C 10,000 units Required: A. Make appropriate calculations to show that the availability of direct labour is currently a (8 marks) limiting factor. B. What would be the production plan based on the direct labour allocation in order to maximise profit in a period. (12 marks) C. Compute the total contribution margin for the company using the production plan in (B)