- x Data table A 1 B Per Unit Deluxe Regular $ 1,040 $ 2 580 300 90 09 92 190 246 82 3 Sale price 4 Less expenses: 5 Direct materials 6 Direct labor 7 Variable manufacturing overhead 8 Fixed manufacturing overhead* 9 Variable operating expenses 10 Total expenses 11 Operating income *Allocated on the basis of machine hours 120 40 107 67 $ 865 $ 469 $ 175 $ 111 TreadLight produces two types of exercise treadmills: Regular and Deluxe. The exercise craze and related demand is such that TreadLight could use all of its available machine hours producing either model. The two models are processed through the same production department. Click the icon to view the data.) What product mix will maximize operating income? (Hint. Use the allocation of fixed manufacturing overhead to determine the proportion of machine hours used by each product.) Prepare the product mix analysis. TreadLight Product Mix Analysis Deluxe Regular