Accounting 9706 · AS & A Level · Costs and cost behaviour

Costs and cost behaviour — practice question

A firm produces three products X, Y and Z, and the figures for each unit are given below: Selling price: - X: $\$18$ - Y: $\$35$ - Z: $\$50$ Direct material costs: - X: $\$4$ - Y: $\$5$ - Z: $\$5$ Direct labour hours: - X: $0.5$ - Y: $2$ - Z: $2.5$ The direct labour rate is $\$8.00$ per hour. Direct labour hours are in short supply. In what sequence should the products be ranked so that the greatest profit is made from the labour hours available?

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