Multiple Company makes three products in a single facility. Data concerning these products follow: Product A B C Selling price per unit P75.90 P71.10 P73.40 Direct materials P29.70 P30.20 P33.40 Direct labor P21.20 P19.80 P19.60 Variable manufacturing overhead P4.90 P5.60 P7.60 Variable selling cost per unit P1.30 P3.90 P1.80 Mixing minutes per unit 2.10 1.70 1.30 Monthly demand in units 4,000 1,000 2,000 The mixing machines are potentially the constraint in the production facility. A total of 12,500 minutes are available per month on these machines.