The cost detalls for a product are as follows:

S per unit

$\backslash$table$[[$Direct material at $$20$ per $kg,80],[$Direct labour $$12$ per hour,$36],[$Production overhead,$20]]$

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?

$\backslash$table$[[$A$,[$ Limiting factor $=$ Material shortfall $=12000kg$