How many direct hours are used in the manufacture of one unit of each of the company's five products?

	Jim's Toy Company manufactures a line of four (4) different dolls and a singular umbrella that can be sold for any doll. Demand is increasing and management wants assistance in in determining an economical sales and production mix for the coming year. The company has provided the following data:
	Doll A	50,000	$ 16.70	$ 4.30	$ 6.40
	Doll B	42,000	$ 7.50	$ 1.10	$ 4.00
	Doll C	35,000	$ 26.60	$ 6.44	$ 11.20
	Doll D	40,000	$ 14.00	$ 2.00	$ 8.00
	Umbrella	325,000	$ 9.60	$ 3.20	$ 3.20
	The following additional information is available:
	Direct labor hours capacity					130,000
	Direct labor rate that will not change during this analysis					$ 16.00
	Fixed cost per year					$ 520,000
	Variable overhead costs per direct labor hour					$ 2.00
	All non manufacturing costs are fixed
	Ignore finished goods inventory