Have you prepared the priority list I had mentioned? The next step is as follows:

Total hours available 152,550

Hours required for production of 1st Rank product

Balance hours available for other products

Hours required for production of 2nd Rank product

Balance hours available for other products

Hours required for production of 3rd Rank product

... and so on until you reach the least number of hours available.

Calculate the units that can be produced for the next rank product by dividing the hours with the per unit labor hour required

I just do not understand how you got to the figure of 253.52. This is of no use. You have to calculate CM

pr labor hour for

__each__ product. You are not required to add them up.