Available machine hours 80,000 plus Hours to fill bookcase orders (40,000 times 0.25) 10,000 equals Remaining hours 70,000. Remaining hours plus Hours to fill desk orders (60,000 times 1) 60,000 equals Remaining hours 10,000. Remaining hours divided by Hours needed to produce chairs 0.50 equals Chair orders that would need to be filled 20,000.