A company manufactures two products as follows: B1 B2 Unit sales price $225.00 $210.00 Less: Direct material $20.00 $15.00 Direct labour $100.00 $60.00 Variable overhead $3.00 $4.00 Variable selling and administrative costs $2.00 $5.00 The same employees work on both products and earn the same wage rate of $23.36 per hour. What is the unit contribution per hour for B1