Nobita Inc. produces four types of products that alkalises water. Nobita has the following production planned for the next four weeks. The figures in the table below reflect the level of operations at full capacity. The planned level of output is set to the maximum demand per product.

Product 101 Product 102 Product 103 Product 104 $/unit $/unit $/unit $/unit Selling Price 160 214 100 140 Raw Material Cost 24 56 22 40 Direct Labour Cost 66 88 33 22 Variable Overhead Cost 24 18 24 18 Fixed Overhead Cost 16 10 8 12 Profit 30 42 13 48 Planned Output 300 125 240 400 Direct Labour Hours/Unit 6 8 3 2