1. Burns Yarn Company is a worldwide supplier of yarn for use in crocheting and knitting. Because of a sheep strike, Burns does not have sufficient wool to operate at capacity, and therefore cannot fill orders for each type of yarn. The following data describes the per-unit price and costs of production of each type of yarn:

	Fine	Regular	Course
Sales	$ 8.00	$ 5.00	$ 3.00
Direct Materials	$ 2.00	$ 1.00	$ 0.50
Direct Labor	$ 1.00	$ 1.00	$ 1.00
Variable Overhead	$ 2.00	$ 1.00	$ 1.00
Fixed Overhead	$ 3.00	$ 2.00	$ 1.00

a. Assuming Burns cost per pound of wool is $1, arrange the types of yarn in the order in which Burns should produce them.