Bird Ltd makes 3 types of products: Pidgeon, Dove and Sparrow. Extracts from the budget for the next year are as follows:

	Pidgeon	Dove	Sparrow
Demand and production (units)	1,000	1,500	2,000

The following information is per unit of each product:

Per unit	Pidgeon	Dove	Sparrow
	$	$	$
Selling price	87	170	154
Materials	15	40	30
Labour	20	50	40
Variable overhead	12	30	24

Labour will be paid at 5 per hour

The company expects the total fixed cost budget to be 120,000

Required: It has now been realised that there will only be 30,000 labour hours available next year. Calculate the production plan that will maximise profit for Bird Ltd for the next year. State what that plan will be (All workings must be shown) (15 marks)