A company manufactures three products (X, Y and Z). All direct labour are of the same grade and are paid at GH11 per hour. The direct labour hour available is 26400 hours. It is anticipated that there will be a shortage of direct labour in the following period, which will prevent the company from achieving the following sales targets:

Product X 3,600 units

Product Y 8,000 units

Product Z 5,700 units

Selling prices and costs are shown below

Product X, Y, and Z Selling Prices and Costs per unit
	Product X	Product Y	Product Z
Selling prices	100.00	69.00	85.00
Variable cost	56.6	38.95	46.65
Fixed Costs	34.3	25.7	27.2
The variable cost includes the following for direct labour per unit	24.20	16.50	17.60

The fixed costs per unit are based on achieving the sales targets. There would not be any savings in fixed costs if production and sales are at a lower level. Available number of hours is 26400

Required:

1. Calculate the number of hours needed by each product
2. Calculate the contribution earned by each product
3. Calculate the contribution of each product per unit of the limiting factor
4. How many units of product X, Y and Z should be produced to maximise the profits of the firm taking into account the limiting factor.