PMF5 throughput accounting BPP question ( bottleneck )

F Co makes and sells two products, A and B, each of which passes through the same automated production operations. The following estimated information is available for period 1. Product unit data A B Direct material cost ($) 2 40 Variable production overhead cost ($) 28 4 Original estimates of production/sales of products A and B are 120,000 units and 45,000 units respectively. The selling prices per unit for A and B are $60 and $70 respectively. Maximum demand for each product is 20% above the estimated sales levels. Total fixed production overhead cost is $1,470,000. This is absorbed by products A and B at an average rate per hour based on the estimated production levels. One of the production operations has a maximum capacity of 3,075 hours which has been identified as a bottleneck, limiting the overall estimated production/sales of products A and B. The bottleneck hours required per product unit for products A and B are 0.02 and 0.015 respectively. b) qustion : If F Co chooses to prioritise Product B, calculate the value (in $) of the maximum net profit. b) solution : Determine profit-maximising product mix Hours Hours Units of Product Demand required available production B 45,000 * 1.2 = 54,000 (* 0.015) =810 810 (* 0.015) 54,000 A 120,000 * 1.2 = 144,000 (* 0.02) =2,880 2,265 (* 0.02) 113,250 3,690 3,075 My qustion is how did they calculate the demand this way (45,000 * 1.2) , and how did he get this (1.2) from the above data ?????? please and thanks alot for helping me ...