Atakah Limited is a company that manufactures made in Ghana clothes for the fashion industry. The fashion industry in Ghana is fast moving and consumer demand can change quickly due to the emergence of new trends. Atakah Limited manufactures three items of clothing: A, B and C using the same resources but in different amounts. Budgeted information per unit is as follows: A B C GH GH GH Selling price 500 80 200 Direct materials (GH40 per cm) 200 20 60 Direct labour (GH24 per hour) 72 24 54 Variable overhead (GH6 per machine hour) 18 6 13.5 Total fixed costs are GH600,000 per month. Included in the original budget constructed at the start of the year, was the sales demand for the month of September as shown below: A B C Demand in September (units) 6,000 14,000 10,000 In September there will be limited resources available. Resources will be limited to: Direct materials 29,000 cm Direct labour 60,000 hours There will be no opening inventory of materials, work in progress or finished goods in September. Required Produce a statement that shows the optimal production plan and the resulting profit or loss for September assuming that the new customers order must be supplied in full. (16 marks)