Decision making-limiting factor: Illustration Land-will Ltd is manufacturer of Swimming outfit products. The management is now facing insufficient labour capacity for current month production plan, due to the inefficient management arrangement on labour force. The following information is provided: Product Vel Product Sul Selling Price $75/unit $82/unit Variable Product Costs $50/unit $60/unit Demand unit 1,000 units 800 units Material usage/product 2kgs/unit 3kgs/unit Labour hour/product unit 5hrs/unit 10hrs/unit unit The labour hour for the month is totaled to 10,500 hrs only. However, the management has decided not to let the customer down with shortage of demand unit, a purchase option of lacking unit is allowed. The supplier has offered $70/unit For Vel and $90/unit for Sul Requirement: -Advice the management for the optimum priority of purchase - Prepare the optimum production plan