A manufacturer produces both widgets and gadgets. Widgets generate a profit of $75 each and gadgets have a profit margin of $65 each. To produce each item, a setup cost is incurred. This setup cost is $400 for widgets and $300 for gadgets. Widgets consume 4 units of raw material A and 8 units of raw material B. Gadgets consume 6 units of raw material A and 2 units of raw material B. Each day, the manufacturer has 400 units of each raw material available. Assume that it is possible to produce fractional quantities of widgets and gadgets. Set up the problem in Excel and find the optimal solution. a. The manufacturer widgets and gadgets.