D E G

Direct materials $33.40 $49.90 $56.30

Direct labor 20.80 23.40 14.20

Variable manufacturing overhead 1.80 1.20 0.30

Fixed manufacturing overhead 12.90 8.50 9.10

Unit product cost $68.90 $83.00 $79.90

D E G

Mixing minutes per unit 1.80 0.60 0.10

Selling price per unit $64.00 $86.40 $79.90

Variable selling cost per unit $1.20 $1.70 $1.70

Monthly demand in units 2,600 3,900 1,900

The mixing machines are potentially the constraint in the production facility. A total of 7,110 minutes are available per month on these machines.

Direct labor is a variable cost in this company.

How much of each product should be produced to maximize net operating income for each product?