Limiting Factors. Twin Company has been producing two popular products, Twink and Twank. It has been able to keep up with the demand for these products. Twink sells for $4.00 per unit, has a variable cost of $2.50 per unit, and requires 15hrs of production time per unit. Each unit of Twank sells for $6.00, has a variable cost of $100, and requires 2.5 hours of production time. Prepare calculations to show which product is more profitable.