lan Ball is a sports groundsman. After several years working for employers, he has decided to establish his own business. For six months each year from April to September he will concentrate on the maintenance of cricket grounds. He intends to work 8 hours a day, for 6 days a week, for the 26 weeks of the season; a total of 1248 hours. From experience with several cricket clubs, he knows that the work falls into three types, Outfield Maintenance, Maintenance of the cricket "square" and Preparation of pitches for specific matches. He will charge his own time at 10 per hour. There will be variable material costs of 10 per Outfield maintenance, 8 per Cricket square maintenance and 6 per Pitch preparation. The fixed overheads covering insurance, equipment and repairs will be approximately 6240 for the six month period and will be charged to each type of work based on lan's labour time. lan will work for several local clubs. He estimates that Outfield maintenance will occupy eight hours, Square maintenance, four hours, and Pitch preparation two hours. After discussions with the local clubs, he plans to charge 140 per Outfield maintenance, 75 per Square maintenance, and 45 per Pitch preparation. At these prices he can secure orders for 78 Outfield maintenances, 130 Square maintenances and 234 Pitch preparations during the season. Required: (a) Prepare a schedule to show the revenues, costs and profit of each type of work. (b) In view of lan's time limitation advise him of the most financially beneficial mix of work to be undertaken and the profit he will earn with your advice.