Bakers Choice Manufacturing manufactures two products: Rolling Pin and Baking Tray. Contribution margin per unit is determined as follows:

Rolling Pin Baking Tray Revenue P 130 P 80 Variable Costs (70) (38) Contribution Margin P 60 P 42

Total demand for Rolling Pin is 16,000 units and for Baking Tray is 8,000 units. Machine hour is a scarce resource. 42,000 machine hours are available during the year. Rolling pin requires 6 machine hours per unit while baking tray requires 3 machine hours per unit.

Required: How many units does of rolling pin and baking tray should Bakers Choice produce to optimize profit? (Show your computations.)