Santa Fe Skateboards manufactures three different product lines, Base, Long, and Trick. Considerable market demand exists for all models. The following per unit data apply:

	Base Model	Long Model	Trick Model
Selling price	$100	$120	$140
Direct materials	12	12	12
Direct labor ($12 per hour)	24	24	48
Variable support costs ($4 per machine-hour)	8	16	16
Fixed support costs	20	20	20

If there is excess capacity, which model is the most profitable to produce?

Please show work at why answer is most profitable to product given excess capacity.