Q.3. The following particulars are obtained from costing records of a factory.

Product A (per unit) Rs.			Product B (per unit) Rs.
Selling Price		200			500
Material (Rs. 20 per litre)		40			160
Labour (Rs. 10 per hour)		50			100
Variable Overhead	20			40
Total Fixed Overheads Rs. 15,000

Comment on the profitability of each product when: (a) Raw material is in short supply; (b) Production capacity (Labour hours ) is limited; (c) Sales quantity is limited; (d) Sales value is limited; (e) Only 1,000 litres of raw material is available for both the products in total and maximum sales quantity of each product is 300 units. Also find the amount of contribution and profit that the firm would generate under this condition.