Q3. Citizen Co. produces and sells 3 products. (CX, ZX and PX). Information related to each product is given below: CX ZX PX Page 7 of 13Units produced and sold 10,000 15,000 18,000 Selling price per unit $30 $27 $25 Manufacturing time (in min.) 2 1.15 1.5 Manufacturing costs - variable $8 $9 $5 Manufacturing costs - fixed $2 $1 $2 Selling costs - variable $3 $2 $1 Selling costs - fixed $4 $1 Gen. & Adm. costs - variable $2 $3 $4 Gen. & Adm. costs - fixed $4 $1 $1 In which priority should the company produce and sell its three products given limited manufacturing time