$32,000 d) $40,000 Use the following information to answer questions 9-11. Conklin makes 2 products, A and B. The contribution margin for A is $500 per unit and for B is $600. Conklin Company only has 12,000 pounds of raw materials available to make the products. It requires 20 pounds to make one unit of A and 30 pounds to make one unit of B. Fixed expenses are $180,000. Demand for A is 400 units and for B is 200. 9. How would one describe materials in this situation? a) As a demand constraint b) As a supply constraint c) As a period cost d) As a sunk cost 10. How many units should we make of the two products? a) 300 of A and 200 of B b) 300 of A and 133 of B c) 400 of A and 200 of B d) 400 of A and 133 of B