Company has only 4,000 machine hours available (the limited resource). Total production overheads (allocated on machine hours) is 12,000. The following information on the company's three products is available:

Product A:

Contribution per unit = 10

OH allocated per unit = 6

Product B:

Contribution per unit = 13

OH allocated = 4.50

Product C:

Contribution per unit = 5

OH allocated = 1.50

If sales demand is greater than available production, in what order should the products be produced to maximise profits (in the short-term)?

1. C first; A and B are equal

2. B first; A second; C third

3. A first; B second; C third

4. C first; A second; B third

5. C first; B second; A third

6. A first; B and C are equal