The cost details for a product are as follows:

In July, $60000kg$ of material and $60000$ hours of labour will be available. Production in July

is budgeted at $18000$ units.

What is the limiting factor in July, and what is the shortfall?

A$.[]$

Limiting factor $=$ Material shortfall $=12,000kg$

B$.[]$

Limiting factor $=$ Labour shortfall $=6,000$ hours

C$.[]$

Limiting factor $=$ Material shortfall $=6,000kg$

D$.[]$

Limiting factor $=$ Labour shortfall $=12,000$ hours