A company manufactures two products A and B. The budget statement below was produced using a traditional absorption costing approach. It shows the profit per unit for each product based on the estimated sales demand for the period. Product A $ Product B 46 62 Selling price per unit Production costs per unit: Material costs Labour costs Overhead costs Profit per unit Additional information: Estimated sales demand (units) Machine hours per unit 18 4 8 16 10 12 24 16 6000 0.5 8000 0.8 It has now become apparent that the machine which is used to produce both products has a maximum capacity of 8000 hours and the estimated sales demand cannot be met in full. Total production costs for the period, excluding direct material cost, are $248 000. No inventories are held of either product. Required: a. Calculate the return per machine hour for each product if a throughput accounting approach is used. b. Calculate the profit for the period, using a throughput accounting approach, assuming the company prioritizes Product B