The vice president of finance for Manila Machine Tool, Inc. Is evaluating the profitability of the company's four product lines. During the current year, the company will operate at full-machine hour capacity.

The production data shown below have been compiled:

Product Current Year's Total Machine 24F Production (Units) Hours Used 37N 40,000 150,000 29T 60,000 200,000 40U 100,000 40,000 180,000 90,000(In Pesos) Product Product Product Product 24F 37N 29T 40U Selling price per unit 400 500 600 700 Unit variable manufacturing cost 160 340 420 580 Unit fixed manufacturing cost 80 60 50 40 Unit variable selling cost 40 40 90 65 Unit fixed administrative cost 60 40 60 35