Fruit Ltd makes 3 types of products: Cherry, Blueberry and Strawberry. Extracts from the budget for the next year are as follows:

Demand and production (units) Cherry Blueberry Strawberry

2,000 3,000 4,000

The following information is per unit of each product

Per unit		Cherry	Blueberry	Strawberry
Selling price		174	340		308
Materials		30	80		60
Labour	40		100	80
Variable overhead		24	60		48

Each product uses a standard material component called a seed. Seeds are 10 per unit.

The company expects the total fixed cost budget to be 120,000

Required:

Part (a).

It has now been realised that there will only be 30,000 seeds available next year.

Calculate the production plan that will maximise profit for Fruit Ltd for the next year. State what that plan will be (All workings must be shown)