Part A Sunny Lid produces four products. Information on each product is shown below: A B C D Budgeted sales (units) 4.000 2.000 3.000 1.000 Selling prices $60 $45 $52 $95 Variable costs per unit Direct materials $27 $10 $18 $40 Direct labour $12 $16 $16 $24 Variable overhead $3 $4 $4 $6 The company is experiencing shortage of skilled labour time needed for production of all the four products. Presently, only 16.600 hours of skilled labour time are available each week and the cost per direct labour hour is $8. Q5-A Required: Allocate the available 16,600 direct labour hours to each of the four products based on contribution margin per labour hour, and calculate the maximum possible contribution margin that can be earned. (12 marks]