I need help with this exercise please!

6 P8-6A. Product Emphasis Lowell Corporation manufactures both a deluxe and a standard model of ousehold food blender. Because of limited demand, for several years production has been at 80% of estimated capacity, which is thought to be limited by the number of machine hours available. At ou rent operation levels, a profit analysis for each product line shows the following data: Per-Unit Data Deluxe Standard Sales price Production costs $216 $84 $89 36 15 25 $%165 10$56 $12 23 Direct labor. . .. 18 10 Fixed operating expenses .. 71 $191 $ 25 $13 Assigned on the basis of machine hours at normal capacity. Management wants to utilize the company's current excess capacity by increasing production. Required a. What general decision guideline applies in this situation? Assuming that sufficient units of either product can be sold at current prices to use exist capacity fully and that total fixed cost will not be affected, prepare an analysis showing w product line should be emphasized if net income for the firm is the decision basis. hich