Assume a company makes four products $(A,B,C,$ and $D)$ in a single facility. Data concerning these products appear below:

The milling machines are the constraint in the production facility. A total of $14,000$ minutes is available per month on these machines. The contribution margin per unit of the constraining resource for Product $B$ is

closest to:

Multiple Choice

$$4\mathrm{.}20.$

$$4\mathrm{.}71.$

$$19\mathrm{.}30$

$$17\mathrm{.}20.$