You have been engaged with PQR Ltd, a manufacturing company to provide advice on the most profitable production plan for the company. The company makes three products P,Q and R and the appropriate data are as follows for the year 2023: Cost per unit and selling price Additionnal Information 1. Variable overheads are absorbed at RM6 per direct labour hour 2. Fixed overheads total RM 25,000 . 3. Budgeted volume per annnum There is a constraint on the direct labour hours, which is limited to 12,000 direct labour hours. The sales director has already accepted an order for 200 of product P,200 units of product Q and 100 units of product R which must be supplied. These quantities are included in the market demand estimates above