Mifflin Products, Inc., has 3,200 machine hours of plant capacity available for anufacturing two products with the following characteristics:

X

Y

Selling price

$200

$165

costs:

Direct materials

$80

$40

Direct labor

40

35

Variable overhead*

15

30

Fixed overhead*

10

20

Operating expenses (all variable)

40

20

$185

$145

Net income

$15

$20

*Applied on the basis of machine hours.

Compute the number of available machine hours that Mifflin Products, Inc., should devote to the manufacture of each product.