PART B: Pine Paddle Corp. manufactures canoes and kayaks. Due to an increasing focus on fitness, the company has been experiencing an increased demand for its products. Two of its newer products, which are very popular with water sport enthusiasts, require a waterproofing process that can only be completed on machines that were recently purchased for this purpose. The machines have a maximum capacity of $12,000$ machine hours, and no other products that the company makes use these machines.

Jackson, the company's operations manager, is preparing the production schedule for the coming month and can't seem to find enough machine time to produce enough units to meet the customer demand that the marketing department has included in the sales budget.

$\backslash$table$[[$Descriptions$,$Canoe WP$,$Kayak WP$],[$Selling price per unit,$$200,$$$244],[$Direct materials,$80,60],[$Direct labor,$16,32],[$Variable overhead,$12,24],[$Fixed overhead,$20,40],[$Profit per unit,$$72,$$$88],[$Unit sales demand,$8,000,14,000],[$Machine hours per unit,$0\mathrm{.}4,0\mathrm{.}8]]$

$\backslash$table$[[$QUESTION $1,$QUESTION $2],[\backslash$table$[[$How should Charlie allocate the $12,000$ available$],[$machine hours between the two products so that$],[$Outward Rowing maximizes its profits?$]],\backslash$table$[[$Independent of Previous Question: Assuming the sales price$],[$for Kayak was $$306$ per unit $($instead of $$244),$ how would the$],[$company allocate the $12,000$ available machine hours$],[$between the two products so that it maximize its profits?$]]],[$Canoe Units:,Canoe Units:$],[$Kayak Units:,Kayak Units:$],[$Required $-$ Show Your Work,Required $-$ Show Your Work$],[,],[,],[,]]$