Recommend which of the sales mixes should be adopted by the company.

A company produces and sells two products A and B. The company incurs Rs. 1,00,000 per annum towards fixed overheads and has provided the following further information:

Product A Rs. per Unit

Product B Rs. per Unit

Direct Materials @ Rs. 50 per kg

200

250

Direct Wages @ Rs. 10 per hour

100

150

Variable Overheads

100

150

Selling Price

520

715

Depending on the availability of raw materials and labour hours, the company considers the following two alternative sales mixes: 1,000 units of A and 600 units of B. 600 units of A and 1,000 units of B.

Recommend which of the sales mixes should be adopted by the company.