Following information has been made available from the cost records of Honda Auto Bhd., manufacturing spare parts:

Particulars	Oil Cap	Contact point
Direct Material	RM 4	RM 5
Direct Labour	16 hours @ RM0.50 per hour	12 hours @ RM 0.50 per hour
Selling Price	RM 26	RM 24
Variable Overhead	150% of direct labour
Fixed Overhead	RM 750

The directors want to be acquainted with the desirability of adopting any one of the following alternative sales mixes in the budget for the next period:

1. 150 units of Oil Cap and 350 units of Contact point

2. 350 units of Oil Cap and 150 units of Contact point

3. 400 units of Oil Cap and 100 units of Contact point

4. 100 units of Oil Cap and 400 units of Contact point

5. 250 units of Oil Cap and 250 units of Contact point

6. 300 units of Oil Cap and 300 units of Contact point

7. 500 units of Oil Cap only

8. 500 units of Contact point only

REQUIRED;

(a) Compute the net profit for each of the above alternatives.

(b) Choose the best alternative for the management.