ABC Company manufactures four products. Sales are increasing and management is concerned that the company may not have sufficient capacity to meet the expected demand for the next month. Sales and production information for the next month appears below: selling price per unit variable costs per unit estimated demand in units direct labor hours needed per unit Product A $28.00 $19.10 1,400 1.25 Product B $37.00 $20.50 1,700 2.20 selling price per unit variable costs per unit estimated demand in units direct labor hours needed per unit Product C $22.00 $14.60 1,000 2.80 Product D $33.00 $24.00 1,500 1.80 ABC Company has a capacity of 5,470 direct labor hours per month Calculate the number of units of Product A that ABC Company should produce in the next month in order to maximize its net income