Glocker Company makes three products in a single facility. These products have the following unit product costs Product Direct materials Direct labor Variable manufacturing 35.20 51.70 58.10 22.60 25.20 16.00 $ 2.40 1.80 1.70 8.50 overhead Fixed manufacturing overhead 12.30 7.90 Unit product cost $72.50 $86.60 $84.30 Additional data concerning these products are listed below Mixing minutes per unit Selling price per unit Variable selling cost per unit Monthly demand in units 0.90 82.00 $104.40 97.90 3.50 1.20 0.30 3.00 3,200 4,500 3.30 2,500 The mixing machines are potentially the constraint in the production facility. A total of 8,540 minutes are available per month on these machines. Direct labor is a variable cost in this company