. Hammill Ltd manufactures 2 types of sailing boats, Yachts and Skiffs. Data for each (per unit) is given below: Yachts Skiffs Sales Price $50,000 $60,000 Direct Material Cost $4,000 $7,000 Direct Labour Cost $14,000 $21,000 Variable O/H Cost $10,000 $9,000 Other Variable Cost $12,000 $10,000 Labour Hours required per unit 145 200 Maximum Demand 90 50 Assuming there are only 20,000 labour hours available (due to shortages of skilled boat-building labour), how many of each type of boat should Hammill produce