Sugar manufactures four types of Chocolate: White, Milk , Semisweet and Dark. The following budgeted figures have been produced for the month of May 2021:

 

	White	Milk	Semisweet	Dark
Demand	4,000	1,000	1,800	1,860
Selling Price per Unit	11.25	22.00	15.56	17.20
Material	2.50	8.00	6.11	5.38
Labour	3.00	7.0	4.45	2.12
Variable Overhead	0.75	2.00	1.67	1.34
Fixed Overhead	1.75	5.00	2.78	2.15

 

Labour is paid at $10 per hour and is limited to 2,500 hours for the month of May.

 

(a) Determine the number of hours required to complete the above-mentioned budgeted production.

Indicate the number of hours that are not available. 

 

(b) Determine the profitability order of the four products using labor hours as the limiting factor of production. 

 

(c) Determine the production mix that will maximize profit over the period.