Perkle Company produces four products in a single plant. Data for the four products:

			A	B	C	D
Selling price/unit			285	320	275	380
Unit cost:
Direct materials			45	59	51	60
Direct labor			35	42	27	40
Overhead (20% variable)			105	126	81	120
			185	227	159	220
Machine hours per unit			3	1.4	2.2	2

Perkle anticipates product demand will exceed capacity in machine hours for the next several months.

For production scheduling purposes, determine the priority the four products should receive, from highest to lowest.

Show your calculations.