explain solution in excel format

Shelby Company has an available production capacity of 180,000 hours. This can be used to produce 3 products in any combination. The total fixed cost is P180,000. Other information are as follows: X Y Z Selling price P8 P23 P5 Variable expense 7 12 2 Number of Hours 1 hour per unit 10 hours 2 hours Market Limit 5,000 units 50,000 units Assuming the best decision was made, what would be the net operating income? P110,500 OP50,000 OP55,000 O P235,000