d. Ruby Sdn Bhd manufactures three types of energy drinks - Starter, Advanced and Pro. All of these products are produced in separate batches using one machine. The followings are the details on the three products: Direct material cost per unit Direct labour hour per unit Machine hour per unit Advanced RM3.00 Pro RM5.50 0.8 hour Starter RM2.00 0.2 hour 0.5 hour 2 hours 2.5 hours 3 hours Budgeted monthly sales quantities 5,000 Selling price per unit RM10 7,000 RM15 6,500 RM20 The direct labour rate is set to be RM6.00 per hour. Both variable production overhead and fixed production overhead are absorbed based on machine hours of the respective products. The variable production overhead rate is RM2.00 per hour while the fixed production overhead rate is RM3.00 per hour. The budgeted machine hours based on normal capacity is 50,000 machine hours. However, due to some technical issues, the available machine hours for the next month is expected to be 45,000 machine hours. Required: Based on the available information, recommend the optimum production plan for the next month that would maximize the profit for Ruby Sdn Bhd. (10 marks) (Total: 30 marks)