20.

Garbarino Corporation would like to determine the relative profitability of a number of jobs. For illustration purposes, the company has provided the following data for job C54V:

Revenue	$61,600
Avoidable cost	46,200
Incremental profit	$15,400

Amount of the constrained resource used by the job	110	hours
Percentage of the total company profit for the period from the job	35	%

What is the profitability index for job C54V?

$700 per hour

0.25

$140 per hour

0.35