Seminar 2-Limiting Key Factors-Measuring Relevant Cost and Revenues- JDR Ltd manufactures four products using the same machinery. The following details relate to its products: Product A E per unit 28 5 Product B per unit Product Product D E per unit per unit 45 42 8 30 6 4 6 Selling price Direct material Direct labour Variable overhead Fixed overhead Profit Labour hours Machine hours 4 3 8 8 8 6 colo 3 8 collow 16 1 9 1 3 Units 180 8 6 16 6 2 5 Units 100 2 4 Units 250 4 Units 200 Maximum demand per week *Absorbed based on budgeted labour hours of 1000 per week There is a maximum of 2000 machine hours available per week. Requirement (a) Determine the production plan which will maximize the weekly profit of JDR Ltd and prepare a profit statement showing the profit four plan will yield. (b) The marketing director of JDR Ltd is concerned at the company's inability to meet the quantity demanded by its customers. One consideration is to overcome this is to increase the number of hours worked using the existing machinery by working overtime. Such overtime would be paid at a premium of 50% above normal labour rates, and variable overhead costs would be expected to increase in proportion to labour costs