The Mees Manufacturing Company makes three different levels of an electronic component: Regular, Super and Deluxe. All three are made by the same employees. The company is a start-up, so demand for its products is limited to 500 units for each type of component. In order to maintain a position in all three products, the company has decided to make at least 300 units of each product.

Information for the three components is given below:

Regular Super Deluxe

Selling Price per unit 26 22 34

Variable Costs per unit

Direct Material 5 6 4

Direct Labor ($24 per hour) 6 3 12

Variable Manufacturing Overhead 2 3 4

Variable Marketing 1 2 2

If the company has 310 hours of direct labor available, respectively how many of each type of component should the company manufacture to maximize profitability?

A.390 Regular, 500 Super, 300 Deluxe

B.500 Regular, 300 Super, 390 Deluxe

C.300 Regular, 390 Super, 500 Deluxe

D.300 Regular, 300 Super, 300 Deluxe