Platinum & Co manufactures and sells four product lines. The forecast sales and production for next year are as follows: Line A Line B Line C Line D Budgeted sales demand (units) 6,500 7,500 8,000 2,000 Minimum production (units) 2,000 2,000 2,000 No minimum Sales price per unit () 60 75 90 25 Direct materials cost per unit () 22 18 30 15 Direct labour cost per unit (5/hour) 10 15 25 5 Variable overhead cost per unit () 10 9 15