Example 1: From the following particulars, find the most profitable product mix and prepare profitability statement: B 1200 3000 1800 50 55 60 Units budgeted to be produced and sold Selling price per unit Requirements per units: 4 5 kg. w w 2 Direct Materials 4 Hrs. Direct Labour 13 8 7 Variable overhead 10 10 10 Fixed overheads 4000 5000 1500 Maximum possible units of sales Cost of direct material per Kg. Rs. 4.00 Direct labour hour rate 2.00 Direct Labour hours available = 18600