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P8-5B. Product Emphasis McDermott Corporation manufactures both automatic and manual residential LO6 water treatment units. Because of limited demand. for several years production has been at 90% of estimated capacity, which is thought to be limited by the number of machine hours available. At cur- rent operation levels, a profit analysis for each product line shows the following: Per-Unit Data Automatic Manual $800 $416 Production costs: Direct material. $144 .. 128 64 144 $80 64 32 $48072 $248 16 96 $360 56 80 144 $704 $ 96 Variable operating expenses . Fixed operating expenses Total cost . .. .. Assigned on the basis of machine hours at normal capacity Management wants to utilize the company's current excess capacity by increasing production. Required What general decision guideline applies in this situation? Assuming that sufficient units of either product can be sold at current prices to use existing capacity fully and that total fixed cost will not be affected, prepare an analysis showing which product line should be emphasized if net income for the firm is the decision basis. b