One of the orders will be accepted. Which should it be? Why?

CASE N05 As a result of an expansion progranuue, Pidilite Industries has excess capacity which is expected to be absorbed by the domestic market in a few years. Twenty ve thousand machine hours are available for the next year. It has received inquiries from two rms located abroad. One offers to buy 2000000 units of product A at Rs. 3.30 per unit. the second offers to buy 5000000 units of product B at Rs; 5.00 per unit. Standard costs for these products are given below: Items of cost Product A Product B Material Rs. 1.20 Rs. 1.30 labour R5060 R5030 Overhead Rs.0.12 Rs. 0.16 Total Rs. 1.92 Rs. 2.26 Overhead is applied on a Machine-hour basis at the rate of Rs. 2 per hour. Seventy ve percent of the overhead is estimated to be fixed. No selling and administrative expenses would be allocated to either order. transportation charges are to be paid by the buyer. One of the orders will be accepted. Which should it be? Why