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An automated turning machine is the current constraint at Alba Industries. Three products currently use this machine and data for each product is below: Prod.

An automated turning machine is the current constraint at Alba Industries. Three products currently use this machine and data for each product is below:

Prod. A Prod. B Prod. C

Selling price per unit $124.00 $307.80 $399.90

Variable cost per unit $95.20 $225.00 $285.10

Minutes on the machine (constraint) 2.40 4.60 8.2

What is the contribution margin per unit of constraint for Product B?

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