PER UNIT PRODUCT PRODUCT A PRODUCT B Sales sales 700 840 Consumption of material kg 14 21 Material cost Rs 70 105 Direct wages cost Rs 105 70 Direct expenses Rs Machine hours used hours 32 35 42 21 14 Overhead expenses are: Fixed Rs Variable oh Rs 105 Rs 3335 70 140 35 Direct wages per hour (a) Comment on profitability of each product. (b) Assuming raw material as the key factor, availability of which is 70,000 Kgs. and each product cannot be sold more than 3,500 units find out the product mix which will yield the maximum profit.