Prairie Power Corporation produces the same power generator in two Illinois plants, a new plant in Peoria and an older plant in Moline. The following data are available for the two plants: All fixed costs per unit are calculated based on a normal capacity usage consisting of 240 working days. When the number of working days exceeds 240, overtime charges raise the variable manufacturing costs of additional units by $3.00 per unit in Peoria and $8.00 per unit in Moline. Prairie Power Corporation is expected to produce and sell 192,000 power generators during the coming year. Wanting to take advantage of the higher operating income per unit at Moline, the companys production manager has decided to manufacture 96,000 units at each plant, resulting in a plan in which Moline operates at maximum capacity (320 units per day 300 days) and Peoria operates at its normal volume (400 units per day 240 days).

	Peoria			Moline
Selling Price		$ 150.00			$ 150.00
Variable manufacturing cost per unit	$ 72.00			$ 88.00
Fixed manufacturing cost per unit	30.00			15.00
Variable marketing and distribution cost per unit	14.00			14.00
Fixed marketing and distribution cost per unit	19.00			14.50
Total cost per unit		135.00			131.50
Operating income per unit		$ 15.00			$ 18.50
Production rate per day	400	units		320	units
Normal annual capacity usage	240	days		240	days
Maximum annual capacity	300	days		300	days
Overtime costs per unit	$3	units		$8	units
Units produced at each plant	96000	units		96000	units

. Determine how the production of 192,000 units should be allocated between the Peoria and Moline plants to maximize operating income for Prairie Power Corporation.