Part B: (17 marks = 20.4 minutes) B Ltd. manufactures 4 products using a robotic machine. The maximum number of robotic machine hours available is 2,000. The following table summarizes the relevant data of each product: Product Selling price / unit Direct material / unit Direct labor/unit W X Y Z $28 $30 $45 $42 $5 $5 $8 $6 $4 $4 $8 $8 Variable overhead / unit $3 $3 $6 $6 Fixed overhead / unit (total $8,000) $8 $8 $16 $16 Robotic Machine hours needed / unit 4 3 4 200 180 250 100 Demand (in units) Required: (Round to 2 decimal places, Show workings) (1) Determine a production plan which will maximize the profit for B Ltd. (4 marks) (2) Assume that a machine rental company offers to lease a robotic machine with a capacity of 500 robotic machine hours. Compute the maximum rental fees B Ltd. would be willing to pay. What factors should B Ltd. consider in its rental decision. (7 marks) (3) Assume that an overseas supplier offers to sell 180 units of X to B Ltd. for $19 per unit, including shipping costs. Due to the limitation of robotic machine hours, B Ltd. is thinking about buying product X from an overseas supplier and then repackaging it at a cost of $1 per unit and selling it to its local customers at its regular selling price. Should B Ltd. accept or reject the offer in order to maximize its profit. Support your answer with quantitative and qualitative reasons. (6 marks)