We have 3 products: A, B and C. Each could be made in one of 3 factories: X, Y, and Z. Each product requires design, assembly, and finishing. Given the information in the tables below, determine which factory should make each product. Assume labor costs are the only considerations.

Table:1 Table 2: Hourly Wage rates

Design Assembly Finishing X Y Z
A 10 5 2 Design 6 8 8
B 6 4 3 Assembly 5 3 3
C 12 6 2 Finishing 4 3 2