A company manufactures three products using different amounts of the same material, which is in short supply. The following budgeted data relates to theproducts:

Per unit:P1P2P3

$$$

Selling price9611276

Materials ($2 per kg)(32)(26)(18)

Labour ($10 per hour(8)(16)(9)

Variable overheads(16)(22)(19)

Fixed overheads(5)(16)(10)

Profit per unit353221

What order should the products be manufactured in to ensure that profit is maximised?

A)P3, P1, P2

B)P2, P3 , P1

C)P2, P1, P3

D)P1, P2, P3