Sky Rubber Gloves company is in latex industries manufacturing medical and non-medical rubber gloves for both local and international markets. The two resources that are needed to produce the rubber gloves are latex and labour. Due to past experienced, there is always a sudden shortage of either latex or labour. At this moment in Malaysia and the world, there is a COVID-19 19 pandemic that cause a lockdown in Malaysia It is very important for the company to produce enough for the market so that it will maintain the company’s market share.

You are required to prepare a report to the board of directors covering the following;

1. Explain to the board what is the limitation factor, both single and multiple factors.
2. If it is the single factor how is the company to apply management accounting technique to utilize all the resources available to maximize production base on the most profitable product mix.
3. You are required to require to inform the management on the solution available.