ABC company produces and sells the following products. The selling prices and costs list as follows:

Moreover, products $C$ and $D$ are joint products that can be sold $"$as is$"$ or further processed:

Instructions:

$($a$)$ Assuming the company has a limit of $2,500$ machine hours but no limit on direct labor hours, please calculate

how many units of A and B should be produced to maximize the company's contribution margins. $(4$ marks$)$

$($b$)$ Assuming the company has a limit of $5,000$ direct labor hours but no limit on machine hours, please calculate

how many units of A and B should be produced to maximize the company's contribution margins. $(4$ marks$)$

$($c$)$ Should the company further process Product C$?$ Why? $(3$ marks$)$

$($d$)$ Should the company further process Product D$?$ Why? $(3$ marks$)$