(When Priorities are to be Fixed for Different Products with Reference to the Key Factor): A company manufactures and markets three products X, Y & Z. All the three products are made from the same set of machines. Production is limited by machine capacity. From the data given below, indicate priorities for products X, Y, & Z with a view to maximizing profits.

Particulars X Y Z

Raw material cost per unit (Rs) 11.25 16.25 21.25

Direct labour cost per unit (Rs) 2.50 2.50 2.50

Other variable cost per unit (Rs) 1.50 2.25 3.55

Selling price per unit (Rs) 25.00 30.00 35.00

Standard machine time required per unit in minutes 39 20 28