ABC Lid has provided the following data relating to its two most popular models of an electronic product Standard Deluxe S/unit Suni Selling price 120 Direct material Direct labour Manufacturing overhead @ $30 machine hour 30 Monthly demand ( units ) 40 090 24000 The fixed manufacturing overhead component included in the above unit costs is $20 per machine hour On the very first day of June , a major piece of manufacturing equipment was damaged . It would take two weeks for replacement parts to arrive from Switzerland Consequently , there would be only 60 090 machine hours available in June to manufacture the two models of the electronic product . Required : ( 2 ) Given the limited machine hours available in June , conduct an appropriate financial analysis . ( 6 marks ) ( b ) Based on the above financial analysis , determine how many units of each product should be produced in that month to maximise ABC Lid's profitability . ( 4 marks )