A company produces three types of products A, B, and C, and is considering its production plan for the next month of its operations. The estimated cost and sales data are provided below. C Direct material cost per unit (Rs. 5/= per kg) Direct labour cost per unit (Re.1/= per hour) Selling price per unit (Rs.) A 10 4 20 B 20 3 31 25 2 40 Monthly demand in units 200 500 450 Using the above information, determine the company's product plan under each of the following situations. (a) The raw materials supply is limited to 2,500 kg in next month. (b) The availability of direct labour hours is limited to 2350 hours in next month. A manufacturing company manufactures three products; P, Q and R. The envisaged sales mix is 60%, 25%, and 15% respectively with an estimated sales volume of Rs. 1,000,000/- for the coming year. Cost structure of the three products is given below. Rs. (per unit) P Q R Selling price 100 100 100 Direct material cost 30 40 45 Direct labour 15 20 25 Other variable costs 5 10 10 Fixed costs are budgeted at Rs. 100,000. The organization is now considering revising its target sales mix to 80%, 15% and 5%. Fixed costs are expected to increase to Rs. 120,000/- as a result Compare the effect of the two alternative sales mix and recommend a suitable course of action. (06 marks)