TABLE 8.27 Data for the Better Products Co. problem Unit Cost (s) for Product 1 Capacity Avallable 4 28 Plant 1 2 3 40 37 29 30 24. 23 21 75 75 45 27 Production rate 20 30 30 40 ucts, except that Plant 2 cannot produce product 3. However, the variable costs per unit of each product differ from plant to plant, as shown in the main body of Table 8.27. Management now needs to make a decision on how to split up the production of the products among plants. Two kinds of options are available. Option 1: Permit product splitring, where the same product is produced in more than one plant. Option 2: Prohibit product splitting