3. Bill Millers Corporation makes two types of widgets for use in various products. Operating data and unit cost information for its products are presented next.
	Product A	Product B
Annual unit capacity	10,000	20,000
Annual unit demand	10,000	20,000
Selling price	$100	$80
Variable manufacturing cost	53	45
Fixed manufacturing cost	10	10
Variable selling and administrative	10	11
Fixed selling and administrative	5	4
Fixed other administrative	2	0
Unit operating profit	$20	$10
Machine hours per unit	2	1.5
Bill Millers has 40,000 productive machine hours available. The relevant contribution margins, per machine hour for each product, to be utilized in making a decision on product priorities for the coming year, are
	Product A	Product B
a.	$17.00	$14.00
b.	$18.50	$16.00
c.	$20.00	$10.00
d.	$37.00	$24.00