Modern Co. produces 3 products, A, B and C, details of which are shown below: B C 120 110 130 60 70 85 Particulars Selling price per unit) Direct material cost per unit () Variable overhead (5) Maximum demand (units) Time required on the bottleneck resource (hours per unit) 30 20 15 30,000 25,000 40,000 5 4 3 There are 3,20,000 bottleneck hours available each month. Required: Calculate the optimum product mix based on the throughput concept