Bogue Inc. produces four unique items A. B. C and D. Information relating to the products and resources as outlined below: A B c D $4.00 $3.00 $4.80 $6.40 Sales price Material costs $1.60 $1.20 $3.60 $2.40 Direct labour cost $1.20 $0.80 $0.60 $1.60 Machine time 4 2 5 Labour time 2 3 1 2 4,000 Monthly demand 4.000 5.000 3.000 Note: machine and labour time above are stated in minutes Machine time is a bottleneck resource and mamum capacity is 800 machine hours. Operating cost which includes direct labour costs are $14.400 per month. The direct labour costs are $10 per hour (13 marks) Determine the profit maximizing outputs and the maximum profit. - (2 marks) Calculate the TPAR at this profit maximizing output