Dropping a product line. Timepiece Products, a clock manufacturer, operates at capacity. Constrained by machine time, the company decides to drop the most unprofitable of i ts three product lines. The accounting department came up with the following data from last year's operations:

Which line should Timepiece Products drop? (Hint: Compute the contribution per machine hour because machine time is the constraint.)

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Machine Time per Unit Selling Price per Unit Less Variable Costs per Unit Contribution Margin Manual Electric Quartz 0.4 Hour 2.5 Hours 5.0 Hours $20 $30 $50 10 14 28 $10 $16 $22