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Cullumber's Wind Toys manufactures decorative kites, banners, and windsocks. During the month of January, Cullumber received orders for 3,000 Valentine's Day banners and 1,300 Easter kites. Because several sewing machines are in the shop for repairs, Cullumber's has only 1,100 sewing machine hours available for production of these orders. Each Valentine's Day banner sells for $11.00. The banners take one hour to sew and have a total variable cost of $9.00 per banner. The Easter kites sell for $18.00. They take 30 minutes to sew and have a total variable cost of $14.00. (a) With only 1,100 sewing machine hours available, how many units should Cullumber produce for the below items? Kites Banners Based on your calculations above, which products should Cullumber prioritize for production in January