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XYZ Company produces three products, A, B, and C. XYZ's plant capacity is limited to 48,000 machine hours per year. The following information is available

XYZ Company produces three products, A, B, and C. XYZ's plant capacity  is limited to 48,000 machine hours per year. The following information  is available for planning purposes:

                                                             Product A       Product B       Product C
demand for next year       .............  21,000 units   28,000 units   35,000 units
selling price per unit            ...........     $80                $120                $160
direct material cost per uni  t ....        $24                $ 22                 $ 36
direct labor cost per unit       .......       $18               $ 50                 $ 62
variable overhead cost per unit ..      $22               $ 25                 $ 33

It takes 0.80 machine hours to produce one unit of Product A; 1.20 machine  hours to produce one unit of Product B; and 1.60 machine hours to produce  one unit of Product C.

Assume that XYZ Company can work its plant overtime for 8,000 additional  machine hours. Overtime premiums will add 50% to direct labor costs.

Calculate the total number of units of Product C that XYZ Company should  produce in order to maximize its net income.

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