Kia Motors manufactures three different product lines , Model X , Model , and Model Z. Considerable market demand for all models . The following per unit data apply . Model Y $ 400 220 Model X Selling price $ 300 Direct materials 200 Direct labour ( $ 32 per hour ) 32 Variable support costs ( $ 24 per machine - hour Fixed support costs 10 Model $ 250 96 96 24 24 48 10 10 Required ( Show all Calculations ) A. If there is excess capacity then which model is the most profitable to produce ? B. If capacty is constrained by machine hours then which model ( s ) is the most profitable to produce ?