The management accounting team of XYZ plc also came up with some questions and requested you to explain/answer them for the upcoming board meeting: 1. A chain of XYZ plc, BHealthy Ltd is a wholesale manufacturer of healthy foodstuffs. Because of a series of machine-related accidents at one of its factories, working practices have been revised and altered. It has resulted in a reduction in the number of labour hours available next period to 60,000. Four ready-made meals are produced in this factory and estimated data for the next accounting period are as follows: Product S1 S2 S3 S4 Maximum Demand (units) 8,000 6,500 4,800 3,200 Selling and costing information (per unit) Selling price 80 110 145 170 Direct materials 12 30 35 40 Direct labours (Labour rate = 5/hr) 16 20 15 20 Variable overhead 8 10 14 16 Selling overhead 4 4 4 4 The team wants to know about the limiting factor and requested you to help calculate the maximum profit which can be achieved in the period? They also asked to provide TWO alternatives BHealthy Ltd has to overcome the limiting factor?