Abbey & Aliyah Inc. manufacture wool socks and gloves for outdoor sports. Both products must go through a special process which makes the wool water proof. The processing department which does this has a capacity of only 1,280 hours per month. The following information is available about the products manufactured:

Product	Socks	Gloves
Selling price per unit	$30	$40
Variable costs per unit	12	16
Time required to process one unit (in hours)	2 hrs	3 hrs

a) What is the contribution margin per hour of processing for each product?

Socks (units):

Gloves (units):

b) What is the optimal mix of products in units if there are no constraints on demand?

Socks:

Gloves:

c) What is the total contribution margin earned for the optimal mix of products?