12. Review "Business in Action 6.2". What were the owners concerned about with regard to projected profits? What were the results of the calculations made to address the owners' concems? 14. When might the contribution margin per unit of constraint be more effective than the contribution margin per unit for making decisions? 24. Contribution Margin per Unit of Constraint. Golf Products, Inc. sells its specialty golf club for $300 per unit. Variable cost is $180 per unit. Each club requires 1.25 machine hours and 2.00 direct labor hours to produce. Calculate the contribution margin (a) per unit, (b) per machine hour, and (c) per direct labor hour.