Product Debbie Trish Sarah Mike Sewing kit Selling Demand Next Price per year (units) Unit Direct Materials Direct Labor 51,000 $ 15.50 $ 4.40 $ 2.70 43,000 $ 6.00 $ 1.20 $ 1.20 36,000 $ 25.00 $ 6.59 $ 4.50 40,000 326,000 $11.00 $8.10 $ 2.10 $ 3.30 $3.30 $ 0.90 Che The following additional information is available: a. The company's plant has a capacity of 118,450 direct labor-hours per year on a single-shift basis. The company's present employees and equipment can produce all five products. b. The direct labor rate of $6 per hour is expected to remain unchanged during the coming year. c. Fixed manufacturing costs total $530,000 per year. Variable overhead costs are $3 per direct labor-hour. d. All of the company's nonmanufacturing costs are fixed. e. The company's finished goods inventory is negligible and can be ignored.