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: Product I II III Direct materials (at 6/kg) 36 24 15 Direct labour (at 10/hour) 40 25 10 Variable overheads (2/hour) 8 5 2 -- 84 54 Maximum 27 ---- 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 kg From