AmsatCompany has equipment that is in high demand, but has a limited amount of time available. The equipment can be used to produce a number of different products. The following data are available:

Product Unit Price Unit Variable Cost Units Per Hour

L $400 $200 8

M 300 150 22

N 600. 250 8

O 200. 100 20

Which product should be emphasized first?

a.L

b.M

c.N

d.O

e.O or N