Williams Gear makes and sells three types of computer laptop sleeves: leather, fabric, and plastic. Management is trying to determine the most profitable mix. Sales prices, demand, and use of manufacturing inputs follow:

Leather Fabric Plastic

Sales price $ $160$ $ $70$ $ $40$

Maximum quarterly demand $($sleeves$)2,62012,80020,600$

Input requirements per unit

Direct material quantity per sleeve $($ounces$)16610$

Direct material price per ounce of material $ $4\mathrm{.}25$ $ $6\mathrm{.}06$ $ $2\mathrm{.}26$

Direct labor quantity per sleeve $($hours$)0\mathrm{.}900\mathrm{.}40\mathrm{.}3$

Direct labor price per hour $ $35$ $ $35$ $ $35$

Other Costs

Variable costs

Factory overhead $ $5$ per direct labor$-$hour

Marketing $ $6\%$ of sales price

Quarterly fixed costs

Manufacturing $ $72,400$

Marketing $ $16,800$

Administration $ $61,800$