What steps could the business take to improve profitability in light of the labour shortage?

The management of M&M, a subsidiary of Daffodil, is concerned about its inability to obtain enough trained labour to enable it to meet its current budgeted projection: Service A B Total 47 37 41 125 Sales revenue Variable costs Materials Labour Expenses Allocated fixed cost Total cost Profit 8 11 5 6 30 17 6 8 4 15 33 4 7 14 4 12 37 4 21 33 13 33 100 25 The available labour cost to spend is 23,000. All the labours are paid at the same hourly rate across the services. You are requested to prepare a plan to produce a higher profit, ensuring that at least 50 per cent of the budgeted sales revenues could be achieved for each service