AC Inc. manufactures two models of air compressors: 6 gallon and 12 gallon. The following per unit data apply:

Per Unit	6 Gallon	12 Gallon
Selling Price	$ 150	$ 300
Variable Costs	$ 80	$ 204
Allocated Fixed Costs	$ 20	$ 35
Number of Machine Hours Needed	4 hrs.	6 hrs.

What is the contribution margin per machine-hour for both the 6 gallon and 12 gallon products respectively?

Multiple Choice

a. $70.00 and $96.00

b. $12.50 and $10.17

c. 37.50 and $50.00

d. $17.50 and $16.00