Information regarding the selling prices and unit costs of three products is as follows:

	Product
	F		G		H
Selling price	$	70	$	50	$	80
Variable costs	$	30	$	20	$	35
Fixed costs	$	10	$	7	$	7
Machine time (minutes)		10		5		5

Fixed costs are applied to the products on the basis of direct labor hours.

Due to the amount of machine time available, the company cannot produce all the units demanded. The only constraint is machine time and there are only 2,400 minutes of machine time available this week.

Required:

a. Given the machine constraint, what should the company focus on to make the production decision?

b. Based on your answer to part (a), calculate that amount for each product.

c. Which product should be emphasized?