Fairway Corporation manufactures three different product lines, Product A, Product B, and Product C. Considerable market demand exists for all models. The following per unit data apply:

Product A Product B Product C

Selling Price $40 $48 $50

Direct Materials 8 8 8

Direct Labor ($12 per hour) 12 12 24

Variable Support Costs ($4 per machine-hour) 8 12 8

Fixed Support Costs 10 10 10

a. If there is excess capacity, which model is the most profitable to produce?

b. If there is a machine breakdown, which model is the most profitable to produce?