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Leach Finishing makes various metal fittings for the construction industry. Three of the fittings, models X - 1 2 , X - 2 4 ,

Leach Finishing makes various metal fittings for the construction industry. Three of the fittings, models X-12, X-24, and X-30, require grinding on a patented machine of which Leach has only one. The cost of production information for the three products follow:
X-12 X-24 X-30
Price per fitting $ 31 $ 47 $ 66
Variable cost per fitting $ 16 $ 23 $ 40
Units per hour of grinding 18.012.510.0
The testing machine used for both models has a capacity of 2,990 hours annually. Fixed manufacturing costs are $488,000 annually.
Required:
a. Suppose that Leach Finishing can sell at most 56,800 units of any one fitting. How many units of each fitting model should Leach Finishing produce annually?
b. Suppose that Leach Finishing can sell at most 16,200 units of any one fitting. How many units of each fitting should Leach Finishing produce annually?

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