Sky Rubber Gloves company is in latex industries manufacturing medical and non medical rubber gloves for both local and international markets. The two resources that are needed to produce the rubber gloves are latex and labour. Due to past experienced there is always a sudden shortage of either latexor labour. At this moment in Malaysia and the world, there is a covid 19 pandemic that cause a lockdown in Malaysia It is very important for the company to produce enough for the market so thatit will maintain the companys market share.

You are required to prepare a report to the board of directors covering the following;

1. If it is the single factor how is the company to apply management accounting technique to utilize all the resources available to maximize production base on the most profitable product mix.