please show workings

to pin ShomBa Plc makes two types of products, Shom and Ba. Machine time in the bottling department is a bottleneck resource. Only two machines are available five hours a day, five days a week and 4 weeks a month. Further information is given below: Estimated production for the month (units) Shom 550 Ba 600 85 68 Selling price per unit Material costs per unit Labour costs and factory overhead cost per unit 21 19 10 12 2 0.7 Machine hours required to complete one unit in the bottling department Labour and factory overhead costs are assumed to be constant at 10,000 a month. Based on the throughput accounting ratio of the two products which product seems profitable? Ba Shom