The managing director of Winz Limited is setting the production plan for the next financial year. Winz has a shortage of machine labour and wishes to maximise the profitability of the company. Winz manufactures three products A, B and C. There is 180,000 hours of machining available in the year at a cost of $10 per hour. The following information relates to each product.

	A				B				C
Selling price per unit		$	30		$	54		$	66
Materials cost per unit		$	10		$	15		$	30
Machine hours per unit			2			3			4
Maximum demand		30	000		20	000			40 000

Assuming all relevant information is provided, in what order should Winz manufacture its products to maximise profit in the current year?

A.

A, C then B

B.

B, A then C

C.

None of the given answers

D.

B, C then A