1. XYZ Ltd makes four products A.B.C and D using the same labour work force on all the products. The budgeted data for the company is as follows: Product A B N N N Selling price per unit 15.5 29 11.50 Direct material cost per unit 3 6 5 Direct labour cost per unit 6 12 3 Variable overhead cost per unit 2 4 1 Fixed overhead cost per unit 3 6 2 14 28 11 D N 27 6 9 3 4 22 Kg of direct material usage per unit 1kg 2kg 2.5 kg 2 kg Direct labour hour used per unit 0.5 hr 1 hr 0.25 hr 0.75 hr The company only has 6000 direct labour hours but it needs 12000 direct labour hours to meet the sales demand. Determine the optimal production plan based on marginal costing technique (Ilmarks)