Holvey Company makes three products in a single facility. Data concerning these products follow:

	Product
	A			B			C
Selling price per unit	$	57.00		$	79.40		$	72.90
Direct materials	$	32.70		$	49.20		$	55.60
Direct labor	$	20.10		$	22.70		$	13.50
Variable manufacturing overhead	$	1.10		$	0.50		$	1.00
Variable selling cost per unit	$	.50		$	1.00		$	2.40
Mixing minutes per unit		1.10			1.60			0.10
Monthly demand in units		1,900			3,200			1,200

The mixing machines are potentially the constraint in the production facility. A total of 7,230 minutes are available per month on these machines. Direct labor is a variable cost in this company.