ABC Itd company produces three products and is reviewing the production and sales budgets for the next accounting period. The following information is available for the three products: Selling price Labour (20 per hour) Other variable costs Contribution/unit Maximum demand Required: i. ii. Product P 600 180 Product Q 1,200 320 (780) 136 420 200 600 (456) 144 600 Product R 80 28 Labour hours are strictly limited to 10,800 hours in total. Calculate the optimum product mix and the maximum contribution. 200 (108) 92 1,000 A special contract requires 3,500 labour hours. What is the relevant cost of obtaining these hours?