A company uses limiting factor analysis to calculate an optimal production plan given a scarce resource.

The following applies to the three products of the company:

P

roduct I II III

Direct materials (at 6/kg) 36 24 15

Direct labour (at 10/hour) 40 25 10

V

ariable overheads (2/hour) 8 5 2

------ ------ ------

84 54 27

------ ------ ------

------ ------ ------

Maximum demand (units) 2,000 4,000 4,000

Optimal production plan 2,000 1,500 4,000

How many kg of material were available for use in production?

A

15,750 kg

B

28,000 kg

C

30,000 kg

D

38,000 k