Problemi4 p15 The following particulars are extracted from the records of a company: PER UNIT PRODUCT A PRODUCT B Sales() 100 120 Consumption of material 2 kg 3 Kg Material cost (3) 10 15 Direct wages cost ) 15 10 Direct expenses (3) 5 6 Machine hours used 3 Hrs 2 Hrs Overhead expenses: Fixed() 5 10 Variable (*) 15 20 Direct wages per hour is 5 (a) Comment on profitability of each product (both use the same raw material) when: 1) Total sales potential in units is limited: 2) Total sales potential in value is limited: 3) Raw material is in short supply: 4) Production capacity (in terms of machine hours) is the limiting factor. (b) Assuming raw material as the key factor, availability of which is 10.000 Kgs. and each product cannot be sold more than 3,500 units find out the product mix which will yield the maximum profit