SmartPhone Plus manufactures three different products: Universal I, Universal II, and Universal III. While market demand exists for all models, machine hours are limited. The following per unit data apply: Selling price Direct materials Direct labour Other variable costs Universal I $140 Universal II Universal III $100 $120 15 15 24 24 8 16 8,000 8,500 Total allocated fixed costs 15 TT 48 17 7.500 The company required 3 machine hours to produce one unit of Universal 1, 4 machine hours to produce one unit of Universal II, and 2 machine hours to produce one unit of Universal III. The company has 2,500 total machine hours available per month. Market demand is 300 units for Universal I, 450 units for Universal II, and 200 for Universal III.