Example-16-3; Key tactor Tha followino narticulars are ohtained from costing records of a factory. Total fixed overhead is Rs. 15,000 . Comment on the profitability of each product when: a) Raw material is in short supply b) Production capacity is limited c) Sales quantity is limited d) Sales value is limited e) Only 1000 litres of raw material is available for both the products in total and maximum sales quantity of each product is 300 units