The Walton Toy Company manufactures a line of dolls and a sewing kit. Demand for the companys products is increasing, and management requests assistance from you in determining an economical sales and production mix for the coming year. The company has provided the following data:

Product	Demand Next year (units)	Selling Price per Unit	Direct Materials	Direct Labor
Debbie	74,000	$ 25.50	$ 5.10	$ 3.85
Trish	66,000	$ 5.20	$ 2.00	$ 1.12
Sarah	59,000	$ 33.00	$ 10.04	$ 5.95
Mike	40,000	$ 17.00	$ 4.40	$ 4.55
Sewing kit	349,000	$ 10.40	$ 5.60	$ 0.77

The following additional information is available:

1. The companys plant has a capacity of 152,800 direct labor-hours per year on a single-shift basis. The companys present employees and equipment can produce all five products.

2. The direct labor rate of $7 per hour is expected to remain unchanged during the coming year.

3. Fixed manufacturing costs total $625,000 per year. Variable overhead costs are $3 per direct labor-hour.

4. All of the companys nonmanufacturing costs are fixed.

5. The companys finished goods inventory is negligible and can be ignored.