P14 (Product Mix} \"the I[Zintzario Toy Car Company makes two types of tin toy cars: the sedan and the SUV. These tin cars have become a Fad among manyr children and adults. Both cars are made on the same machine but use a slightly different process. In normal operating circumstances. the machine has a capacity of36' machine hours per month to make both types of cars. The following information relates to the two types of car: Sedan SUV Cars made per hour 1t] 3 Selling price $23 $35 Direct materials $ '5' $12 Direct labour 33 5 $ '5' Variable overhead per car $ 3 $ 9 Annual fixed manufacturing costs $5,000 in total