ABC Co. makes and sells three different products.The forecast costs and sales figures are as follows:

Product A B C Selling price per unit $25 $35 $42 Maximum annual sales units 40.000 40,000 30,000 Variable cost per unit $11 $18 $25 Use of machine time per unit 3 hours 2.5 hours 1.5 hours Fixed costs $11,000 $5,000 $3,000