K Limited manufactures three products, the selling price and cost per unit details are given below: Product M Product N AB Selling price Direct materials Direct labour A Variable overhead Fixed overhead In a period when direct materials are restricted in supply, the most and least profitable Most profitable Least profitable Most profitable L M Product L $ 97.50 13.00 20.80 10.40 31.20 N L CD C $ 123.50 6.50 D 31.20 15.60 46.80 M N $ 123.50 19.50 26.00 13.00 39.00 uses of direct materials are: Least profitable N M