Wood Carving Corporation manufactures three products. Because of a recent lack of skilled wood carvers, the corporation has had a shortage of available labor hours. The following per unit data relates to the three products of the corporation:

	Letter	Elvis Statues	Candle Holders
Sales Price	$30	$80	$42
Variable Costs	$20	$50	$20
Labor hours Required	1	3	2

Assume that Wood Carving only has 1,800 labor hours available next month.

a. Which product should be emphasized? _______________________

b. Show the final values for EACH product that you based your decision upon: (HINT: You must do a computation)

1. Letter ______________

2. Elvis ________________

3. Candle _____________