the following details are available regarding three products Y N $ $ 200 300 400 selling price direct materials direct labour 20 112 90 ($4 per kg) 80 44 120 variable overheads 40 22 60 variable overheads are recovered at the rate of $4 per hour. Total fixed overheads are $120,000. You are required to show the priority ranking of the products if labour hours is the limiting factor