Exercise 1: Garden Furniture Limited produces three products, as follows: Selling price Demand (units) Material: timber metal finishings 3 fabric Packing 2 2 Bench 60 Table Chair 71 45 1,800 1,500 3,000 10 12 2 4 7 - - 6 1 Labour: assembly (mins) 90 75 30 painting/varnishing 10 30 20 Labour rates: assembly: 8 per hour; painting/varnishing 6 per hour Note: there are up to 5,500 hours of assembly labour available Q: (a) Advise management on optimal output for each product (b) identify 2 other factors to be considered in this decision