What is Rose's materials usage variance? The following information relates to Items 11 to 13 Parkin ple makes three products, Widgets, Gizmos and Gadgets. Raw materials will be in short supply next year and the company wants to determine the optimal production plan. The following information is provided: Gizmos Gadgets Widgets 10 Selling price (E) (per unit) 11 5 Variable cost (E) (per unit) 7 11 Materials (per unit) 1 Kg 3Kg 4Kg Maximum sales demand (units) 3,000 2,500 2,000 16 18,500 Kg 160,000 Maximum raw materials available Total fixed costs Item 11 What is the optimal production quantity in units for Widgets? Item 12 What is the optimal production quantity in units for Gizmos? Item 13 What is the optimal production quantity in units for Gadgets