Smash Company has 5,000 machine hours available annually to manufacture badminton racquets. The following information is available for the two different racquets produced by Smash: How many units of each racquet should be manufactured for the company to maximize its operating income? (Round your answer to the nearest whole unit.) A. 4,000 units of Mid and 500 units of Pro B. 2,000 units of Pro and 1,500 units of Mid C. 2,000 units of Pro and 4,000 units of Mid D. 2,000 units of Pro and 500 units of Mid On January 1, Alistair Manufacturing had a beginning balance in Work-in-Process Inventory of \\( \\$ 161,000 \\) and a beginning balance in Finished Goods Inventory of \\( \\$ 22,000 \\). During the year, Alistair incurred manufacturing costs of \\( \\$ 206,000 \\). During the year, the following transactions occurred: Job C -62 was completed for a total cost of \\( \\$ 140,000 \\) and was sold for \\( \\$ 158,000 \\). Job C -63 was completed for a total cost of \\( \\$ 180,000 \\) and was sold for \\( \\$ 214,000 \\). Job C - 64 was completed for a total cost \\( \\$ 83,000 \\) but was not sold as of year - end. The Manufacturing Overhead account had an unadjusted credit balance of \\( \\$ 25,000 \\) and was adjusted to zero at year - end. What was the amount of gross profit reported by Alistair at the end of the year? A. \\( \\$ 77,000 \\) B. \\( \\$ 18,000 \\) C. \\( \\$ 52,000 \\) D. \\( \\$ 34,000 \\)